Daniel Taylor Jenkins v. Commissioner of Internal Revenue Service

JOSÉ A. CABRANES, Circuit Judge.

We consider here the claim that religious objections to military activities or spending may form the basis for avoiding the payment of federal taxes. The claim is not new, 1 although it is presented in somewhat unusual garb.

Petitioner Daniel Taylor Jenkins, a religious objector to military spending, appeals a decision of the United States Tax Court granting respondent Commissioner of Internal Revenue’s motion for summary judgment under Rule 121 of the United States Tax Court Rules of Practice and Procedure. 2 The Tax Court dismissed petitioner’s amended…