Legal Opinion
Bethel Baptist Church v. United States
Court of Appeals for the Third Circuit
Decided June 30, 1987No. 86-5300PublishedCited by 10 opinions
1Opinion of the Court
OPINION OF THE COURT
A. LEON HIGGINBOTHAM, Jr., Circuit Judge.
This appeal requires us to consider the constitutionality of various sections of the Internal Revenue Code, primarily in light of United States v. Lee, 455 U.S. 252, 102 S. Ct. 1051, 71 L.Ed.2d 127 (1982). Specifically, we are asked to determine whether the present social security taxation of appellants is consistent with the first, fifth, and fourteenth amendments. Because we find that the district court properly applied existing legal principles to this case, we will affirm.
I
Appellant Bethel Baptist Church (“Bethel Baptist” or…
2Cases cited16 opinions
- Lemon v. KurtzmanSupreme Court of the United States · 1971
- Bolling v. SharpeSupreme Court of the United States · 1954
- Walz v. Tax Comm'n of City of New YorkSupreme Court of the United States · 1970
- Murdock v. PennsylvaniaSupreme Court of the United States · 1943
- United States v. LeeSupreme Court of the United States · 1982
11 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Priscilla M. Lippincott Adams v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1999
- Dole v. Shenandoah Baptist ChurchCourt of Appeals for the Fourth Circuit · 1990
- South Ridge Baptist Church v. Industrial Commission of OhioCourt of Appeals for the Sixth Circuit · 1990
- United States v. Indianapolis Baptist TempleCourt of Appeals for the Seventh Circuit · 2000
- Bethel Baptist Church v. United StatesCourt of Appeals for the Third Circuit · 1987
5 more not listed; retrieve them via the Exa API.