PER CURIAM.
David Wall filed a 1982 tax return in which he claimed a "war tax deduction" of $6,060. He attached a statement with his return explaining that he was choosing not "to contribute to the war machine of this country" based upon his religious convictions, and that he desired to contribute the refund for charitable purposes.
Upon receiving Wall's 1982 return, the Internal Revenue Service (IRS) assessed a penalty of $500 against him under 26 U.S.C....
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