Hughes v. Commissioner
United States Tax Court
T submitted with his 1978 Federal income tax return an "Application for Exemption From Tax on Self-Employment Income and Waiver of Benefits" (Form 4029). On that attached form, T disclosed that he was not a member of a religious group with established tenets or teachings opposed to the acceptance of the "benefits of any private or public insurance" in respect of old age, disability, etc.
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T submitted with his 1978 Federal income tax return an "Application for Exemption From Tax on Self-Employment Income and Waiver of Benefits" (Form 4029). On that attached form, T disclosed that he was not a member of a religious group with established tenets or teachings opposed to the acceptance of the "benefits of any private or public insurance" in respect of old age, disability, etc. It is stipulated that, independent of affiliation with any religious group, T "is a moral and conscientious objector to participation in the Social Security system." Held, T is not entitled to exemption from…
1Opinion of the Court
OPINION
Raum, Judge:
The Commissioner determined a deficiency in the amount of $1,159.52 against petitioner for 1978 in respect of his self-employment earnings subject to tax under the social security legislation. Petitioner is a lawyer who resided in Downey, Calif., when the petition herein was filed. A stipulation of facts (as limited by petitioner), the undenied portions of the Commissioner’s two Requests for Admissions, and an oral stipulation entered into by the parties at the trial are incorporated herein as findings of fact.
Petitioner is not a tax protester. He does not challenge any…
2Cases cited6 opinions
- United States v. SeegerSupreme Court of the United States · 1965
- Steward MacHine Co. v. DavisSupreme Court of the United States · 1937
- Helvering v. DavisSupreme Court of the United States · 1937
- Palmer v. CommissionerUnited States Tax Court · 1969
- Henson v. CommissionerUnited States Tax Court · 1976
1 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Borntrager v. Comm'rUnited States Tax Court · 1990
- Gregg v. CommissionerUnited States Tax Court · 1985
- Hughes v. CommissionerUnited States Tax Court · 1983
- Meister v. CommissionerUnited States Tax Court · 1984