Legal Opinion
In Re Jacob R. Ward v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided December 19, 1979No. 79-2298PublishedCited by 33 opinions
1Per curiam
Appellant taxpayer was self-employed as a salesman for Lubrication Engineer, Inc., during the years 1973 through 1976. He paid no self-employment tax during those years. Instead, he filed a Form 4029 Application for Exemption from Tax on Self-Employment and Waiver of Benefits. This exemption is available under the Internal Revenue Code Section 1402(h) (currently codified and referred to as Section 1402(g)). 1 This exemption is available to members of recognized religious sects which include in their beliefs the conscientious objection to public or private insurance and which make reasonable…
2Cases cited11 opinions
- Simon v. Eastern Kentucky Welfare Rights OrganizationSupreme Court of the United States · 1976
- Shapiro v. ThompsonSupreme Court of the United States · 1969
- Bolling v. SharpeSupreme Court of the United States · 1954
- Carmichael v. Southern Coal & Coke Co.Supreme Court of the United States · 1937
- Schneider v. RuskSupreme Court of the United States · 1964
6 more not listed; retrieve them via the Exa API.
3Cited by33 opinions
- Martin H. Droz v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1995
- Penn-Field Industries, Inc. v. CommissionerUnited States Tax Court · 1980
- Jaggard v. CommissionerUnited States Tax Court · 1981
- Frank T. Olsen and Lois E. Olsen v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1983
- David James Templeton and Rachel Templeton v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1983
28 more not listed; retrieve them via the Exa API.