Muste v. Commissioner
United States Tax Court
The petitioner for each of the years 1948 through 1952 failed to file income tax returns and pay income taxes, but at each time for filing advised the respondent of his decision to refuse to file and pay on the ground that it was contrary to the dictates of his conscience and religion to pay taxes which were to be used in part for war purposes or preparation for war.
Read the full summary
The petitioner for each of the years 1948 through 1952 failed to file income tax returns and pay income taxes, but at each time for filing advised the respondent of his decision to refuse to file and pay on the ground that it was contrary to the dictates of his conscience and religion to pay taxes which were to be used in part for war purposes or preparation for war. Held, that the Internal Revenue Code of 1939, in imposing the tax upon the petitioner and requiring him to file returns and pay the tax is not contrary to the first amendment to the Constitution, which provides that Congress…
1Opinion of the Court
Atkins, Judge:
Tbe respondent determined deficiencies in income tax and additions thereto under the Internal Revenue Code of 1939 for the years and in tbe amounts as follows:
[[Image here]]
In tbe petition it is alleged that because of tbe petitioner’s religious beliefs “the assertion of taxes and penalties herein [is] in violation of tbe Constitution of tbe United States and tbe Amendments thereto, and the laws of the United States.” At the hearing the respondent conceded error in determining additions to tax under section 294 (d) (2).
FINDINGS OF FACT.
Some of the facts are stipulated and are…
2Cases cited12 opinions
- Massachusetts v. MellonSupreme Court of the United States · 1923
- Spies v. United StatesSupreme Court of the United States · 1943
- Murdock v. PennsylvaniaSupreme Court of the United States · 1943
- Grosjean v. American Press Co.Supreme Court of the United States · 1936
- Selective Draft Law CasesSupreme Court of the United States · 1918
7 more not listed; retrieve them via the Exa API.
3Cited by144 opinions
- Rowlee v. CommissionerUnited States Tax Court · 1983
- Cupp v. CommissionerUnited States Tax Court · 1975
- Habersham-Bey v. CommissionerUnited States Tax Court · 1982
- Reiff v. CommissionerUnited States Tax Court · 1981
- Hicks Co. v. CommissionerUnited States Tax Court · 1971
139 more not listed; retrieve them via the Exa API.