Episodes
Wednesday Dec 14, 2022
Wednesday Dec 14, 2022
Audio of the opinion of the Supreme Court in United States v. Lee (1982) Edwin Lee, an Amish man, employed several Amish workers on his farm; but because his religion held a provision against federal social security in general, he didn’t pay quarterly social security taxes. So, in 1978, the (IRS) sent him a bill for $27,000 in unpaid taxes. He paid for the first quarter of 1973 and then he sued for a refund – arguing that the tax violated his First Amendment right to free exercise of religion. The district court held that the Social Security tax was unconstitutional as applied.
This is a case that the U.S. Supreme Court heard this on direct appeal. It asks whether the United States government can require payment of Social Security taxes from those who religiously object to social security benefits.
In a unanimous decision, the Court said yes - holding that, by entering into the commercial activity of employing others, accepted certain limits on the exercise of his beliefs.
Access this SCOTUS opinion along with other essential case information on Oyez.
Music by Epidemic Sound
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