- 9 -
statute. Hughes v. Commissioner, 81 T.C. 683 (1983); Palmer v.
Commissioner, 52 T.C. 310 (1969); Stradley v. Commissioner, T.C.
Memo. 1986-424. It is clear the petitioner does not come within
the provisions of section 1402(g).
Petitioner next argues that the denial of the exemption from
self-employment tax represents an attempt to regulate his
religious beliefs in violation of the First Amendment.
Specifically, petitioner argues the following:
Other religious groups have been granted exemption. To
deny me that same exemption would effectively establish
a class of religious people that enjoy privileges of
the federal government unattainable by others. That is
the establishment of one religion more favored than
others. The First Amendment of the Constitution
forbids the government from this kind of practice.
On several occasions this Court and other Courts have considered
similar arguments and found them to be without merit. Droz v.
Commissioner, 48 F.3d 1120 (9th Cir. 1995), affg. an Oral Opinion
of this Court; Randolph v. Commissioner, 74 T.C. 284 (1980);
Henson v. Commissioner, 66 T.C. 835 (1976); Palmer v.
Commissioner, 52 T.C. 310 (1969); Grieve v. Commissioner, T.C.
Memo. 1986-453. We can find nothing in the instant case to
distinguish it from the above cases. Accordingly, we find the
reasoning of those opinions to be dispositive of this argument.
The denial of exemption from self-employment tax is not in
violation of petitioner's First Amendment rights. Thus, we
sustain respondent's determination that petitioners are liable
for self-employment tax for the years in issue.
Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011