Legal Opinion
Priscilla M. Lippincott Adams v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided March 4, 1999No. 98-7200PublishedCited by 54 opinions
1Opinion of the Court
OPINION OF THE COURT
RENDELL, Circuit Judge.
Priscilla Adams claims that Religious Freedom Restoration Act (“RFRA”) requires accommodation of her religious beliefs so that her tax payments do not fund the military. She also argues that RFRA and the free exercise clause mandate a finding that her religious beliefs constitute “reasonable cause” under 26 U.S.C. § 6651 for her failure to file returns or pay tax and an “unusual circumstance” which makes it “against equity and good conscience” for the Commissioner to impose the penalty for failure to estimate under 26 U.S.C. § 6654.
I. Factual and…
2Cases cited46 opinions
- Marbury v. MadisonSupreme Court of the United States · 1803
- Wisconsin v. YoderSupreme Court of the United States · 1972
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Sherbert v. VernerSupreme Court of the United States · 1963
- Procunier v. MartinezSupreme Court of the United States · 1974
41 more not listed; retrieve them via the Exa API.
3Cited by54 opinions
- Kenneth E. Sutton, Jr. v. Providence St. Joseph Medical Center, a California Non-Profit CorporationCourt of Appeals for the Ninth Circuit · 1999
- Tenafly Eruv Ass'n v. Borough of TenaflyCourt of Appeals for the Third Circuit · 2002
- Thompson v. CommissionerUnited States Tax Court · 2013
- University of Great Falls v. National Labor Relations BoardCourt of Appeals for the D.C. Circuit · 2002
- Blackhawk v. PennsylvaniaCourt of Appeals for the Third Circuit · 2004
49 more not listed; retrieve them via the Exa API.