Russell v. Commissioner
United States Tax Court
Held, a taxpayer has no constitutional right to refuse to pay an income tax because the conduct of the United States in Southeast Asia was contrary to her religious convictions or because of her belief that such conduct violated international law.
1Opinion of the Court
OPINION
Simpson, Judge:
The respondent determined a deficiency of $350.42 in the Federal income tax of the petitioner for the year 1970. Because of a concession made by the petitioner, the only issue for decision is whether the petitioner has a constitutional right not to pay a part of her income taxes because the conduct of the United States in Southeast Asia was contrary to her religious convictions or because of her belief that such conduct violated international law.
The petitioner, Susan Jo Russell, is an individual who maintained her legal residence in Philadelphia, Pa., at the time her…
2Cases cited17 opinions
- Everson v. Board of Ed. of EwingSupreme Court of the United States · 1947
- Murdock v. PennsylvaniaSupreme Court of the United States · 1943
- Amos v. CommissionerUnited States Tax Court · 1964
- John W. Amos v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1965
- Muste v. CommissionerUnited States Tax Court · 1961
12 more not listed; retrieve them via the Exa API.
3Cited by99 opinions
- Abrams v. CommissionerUnited States Tax Court · 1984
- Anthony v. CommissionerUnited States Tax Court · 1976
- Greenberg v. CommissionerUnited States Tax Court · 1980
- Egnal v. CommissionerUnited States Tax Court · 1975
- Scheide v. CommissionerUnited States Tax Court · 1975
94 more not listed; retrieve them via the Exa API.