Legal Opinion

Yoder v. Barnhart

Court of Appeals for the Seventh Circuit

Decided January 16, 2003No. 02-2782Published

1Opinion of the Court

ORDER

Over twenty years ago, the Internal Revenue Service (IRS) granted Owen Yo-der a tax exemption under 26 U.S.C. § 1402(g), which excused him from paying *729self-employment tax based on religious grounds but also waived his right to Social Security retirement benefits. Yoder argues that his application for this exemption should never have been approved because it was untimely under the statute’s filing deadline, and thus his waiver of benefits was void and does not make him ineligible for benefits now. The district court rejected Yoder’s argument, and because the Social Security Administration…

2Cases cited4 opinions

  1. James C. Dugan v. Louis W. Sullivan, M.D., Secretary of Health and Human ServicesCourt of Appeals for the Seventh Circuit · 1992
  2. James O'Kane v. Kenneth S. Apfel, Commissioner of Social SecurityCourt of Appeals for the Seventh Circuit · 2000
  3. Miller v. ChaterDistrict Court, N.D. Ohio · 1995
  4. William C. Blakely and Bettie Blakely v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1983

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