LULL v. C. I. R.

Nos. 78-1565, 78-1567.

602 F.2d 1166 (1979)

Howard L. LULL and Barbara B. Lull, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee. Peter W. HERBY, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Fourth Circuit.

Decided July 12, 1979.


Attorney(s) appearing for the Case

William R. Durland, Philadelphia, Pa. (Sebastian K. D. Graber, Graber & Townsend, Alexandria, Va., on brief), for appellants.

Robert S. Pomerance, Tax Div., Dept. of Justice, Washington, D. C. (M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews and Carleton D. Powell, Tax Div., Dept. of Justice, Washington, D. C., on brief), for appellee.

Before RUSSELL, Circuit Judge, FIELD, Senior Circuit Judge, and WIDENER, Circuit Judge.


PER CURIAM:

The appellants are taxpayers who sought deductions from their federal income taxes in the years 1974 and 1975 based on their estimated proportionate share of certain federal military expenditures during those years. They based their right to such deductions not on any congressional grant but on their alleged conscientious religious objections to war and their alleged constitutional protection of such religious...

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