Taylor

"Lloyd Taylor, an attorney with accounting experience, sues here for refund of some $2,557 in taxes paid under the Federal Insurance Contributions Act (§§ 3101 et seq. of the Internal Revenue Code of 1954), plus interest, for 1965 through 1973. His claim is that he 'is a minister in the Libertarian Religious Order’ and that 'it is contrary to plaintiffs religion to contribute to a mandatory government pension plan.’ The defendant has moved for summary judgment on the grounds (among others) that (a) taxpayer failed to file timely refund claims for 1965 through 1970, and (b) as to 1971-1973,…