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
Gregg B. Hughes, Petitioner v. Commissioner of Internal Revenue, Respondent
Hughes v. Commissioner
Docket No. 11510-81
United States Tax Court
81 T.C. 683; 1983 U.S. Tax Ct. LEXIS 25; 81 T.C. No. 40;
October 4, 1983, Filed
Decision will be entered for the respondent.
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…
2Cases cited7 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
2 more not listed; retrieve them via the Exa API.