Legal Opinion
United States v. Lee
Supreme Court of the United States
Decided February 23, 1982No. 80-767PublishedCited by 799 opinions
1Opinion of the CourtChief Justice Burger
We noted probable jurisdiction to determine whether imposition of social security taxes is unconstitutional as applied to persons who object on religious grounds to receipt of public insurance benefits and to payment of taxes to support public insurance funds. 450 U. S. 993 (1981). The District Court concluded that the Free Exercise Clause prohibits forced payment of social security taxes when payment of taxes and receipt of benefits violate the taxpayer’s religion. We reverse.
I
Appellee, a member of the Old Order Amish, is a farmer and carpenter. From 1970 to 1977, appellee employed several…
2Cases cited14 opinions
- Wisconsin v. YoderSupreme Court of the United States · 1972
- Sherbert v. VernerSupreme Court of the United States · 1963
- Prince v. MassachusettsSupreme Court of the United States · 1944
- Reynolds v. United StatesSupreme Court of the United States · 1879
- Thomas v. Review Board of the Indiana Employment Security DivisionSupreme Court of the United States · 1981
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3Cited by799 opinions
- Employment Div., Dept. of Human Resources of Ore. v. SmithSupreme Court of the United States · 1990
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- Hernandez v. CommissionerSupreme Court of the United States · 1989
- Stormans, Inc. v. SeleckyCourt of Appeals for the Ninth Circuit · 2009
- Bob Jones University v. United StatesSupreme Court of the United States · 1983
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