Howard L. Lull and Barbara B. Lull v. Commissioner of Internal Revenue, Peter W. Herby v. Commissioner of Internal Revenue

The appellants are taxpayers who sought deductions from their federal income taxes in the years 1974 and 1975 based on their estimated proportionate share of certain federal military expenditures during those years. They based their right to such deductions not on any congressional grant but on their alleged conscientious religious objections to war and their alleged constitutional protection of such religious objections under the First Amendment. The Tax Court in separate opinions denied the deductions and accordingly found tax deficiencies in the years in question against the appellants. 1…