United States v. American Friends Service Committee

Appellee American Friends Service Committee (employer) is a religious corporation, whose principal operation is philanthropic work and many of whose employees are conscientious objectors to war, performing alternative civilian service. Appellees Lorraine Cleveland and Leonard Cadwallader (employees) are present or past employees of the employer.

Because of their religious beliefs, the employees in 1969 requested their employer to cease withholding 51.6% 1 *8of the portion of their wages required to be withheld under § 3402 of the Internal Revenue Code.2 Although they conceded that these amounts…