Russell v. Commissioner
United States Tax Court
Held, a taxpayer has no constitutional right to refuse to pay an income tax because the conduct of the United States in Southeast Asia was contrary to her religious convictions or because of her belief that such conduct violated international law.
1Opinion of the Court
Susan Jo Russell, Petitioner v. Commissioner of Internal Revenue, Respondent
Russell v. Commissioner
Docket No. 5595-72
United States Tax Court
60 T.C. 942; 1973 U.S. Tax Ct. LEXIS 56; 60 T.C. No. 98;
September 19, 1973, Filed
Decision will be entered for the respondent.
Held, a taxpayer has no constitutional right to refuse to pay an income tax because the conduct of the United States in Southeast Asia was contrary to her religious convictions or because of her belief that such conduct violated international law.
Susan Jo Russell, pro se.
Brian J. Seery, for the respondent.
Simpson, Judge.
SIMPSON
OPINIO…
2Cases cited19 opinions
- Everson v. Board of Ed. of EwingSupreme Court of the United States · 1947
- Murdock v. PennsylvaniaSupreme Court of the United States · 1943
- Amos v. CommissionerUnited States Tax Court · 1964
- John W. Amos v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1965
- Muste v. CommissionerUnited States Tax Court · 1961
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