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4 - Taxing Citizens of the Kingdom of God

Published online by Cambridge University Press:  12 April 2018

Samuel D. Brunson
Affiliation:
Loyola University Chicago School of Law
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Summary

Some individuals claim that their religious beliefs or practices somehow excuse them from paying taxes. The claims range from the plausible—Catholic clergy who have taken vows of poverty—to the entirely implausible—mail-order clergy whose vows of poverty are illusory. Similarly, some religious individuals balk at helping fund programs and practices they object to from a religious perspective. Some Catholics do not want to pay indirectly for abortion; some Quakers do not want their money to pay for war; the Amish object to Social Security. Courts, however, have consistently held that neither religious belief nor practice excuses individuals from their taxpaying obligation, irrespective of the sincerity or opportunism of the belief.
Type
Chapter
Information
God and the IRS
Accommodating Religious Practice in United States Tax Law
, pp. 49 - 76
Publisher: Cambridge University Press
Print publication year: 2018

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