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CUMBEE v. COMMISSIONER

Docket No. 9248-76.

37 T.C.M. 1139 (1978)

T.C. Memo. 1978-263

Jack A. Cumbee, Jr., and Judith C. Cumbee v. Commissioner.

United States Tax Court.

Filed July 18, 1978.

Attorney(s) appearing for the Case

Jack A. Cumbee, Jr., and Judith C. Cumbee, pro se, 517 West Point, Lake Orion, Mich. Robert D. Kaiser, for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent determined a deficiency of $1,128 in petitioners' Federal income tax for 1974. The sole issue for determination is whether petitioners have a Constitutional right not to pay their Federal income tax when Congressional appropriations of tax revenue are contrary to their religious beliefs.

Findings of Fact

Some of the facts have been...

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