Legal Opinion
David James Templeton and Rachel Templeton v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided October 28, 1983No. 82-2760PublishedCited by 22 opinions
1Opinion of the Court
COFFEY, Circuit Judge.
The appellants David and Rachel Temple-ton appeal the tax court’s affirmance of a $227.24 deficiency assessment for unpaid self-employment taxes in 1977. On appeal, they essentially raise two issues: (1) whether they qualify for an exemption from self-employment tax under 26 U.S.C. §§ 1402(e) & (g), Internal Revenue Code; and, if not (2) whether those sections are unconstitutional. We find the appellants’ arguments to be without merit and affirm the decision of the tax court.
I
On December 31, 1976, the Templetons filed Internal Revenue Service Form 4029 (“Application for…
2Cases cited20 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Valley Forge Christian College v. Americans United for Separation of Church and State, Inc.Supreme Court of the United States · 1982
- Simon v. Eastern Kentucky Welfare Rights OrganizationSupreme Court of the United States · 1976
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Carmichael v. Southern Coal & Coke Co.Supreme Court of the United States · 1937
15 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Martin H. Droz v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1995
- Freedom From Religion Foundation, Inc. v. LewCourt of Appeals for the Seventh Circuit · 2014
- Virginia Education Fund v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1986
- Hansen v. Department of TreasuryCourt of Appeals for the Ninth Circuit · 2007
- Liberty University, Inc. v. GeithnerDistrict Court, W.D. Virginia · 2010
17 more not listed; retrieve them via the Exa API.