- 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
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