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NELSON v. UNITED STATES

No. 85-3724.

796 F.2d 164 (1986)

Dr. Marjorie E. NELSON, Plaintiff-Appellant, v. UNITED STATES of America, Internal Revenue Service, Defendant-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided July 15, 1986.

Attorney(s) appearing for the Case

Bruce A. Campbell, American Civil Liberties Union of Ohio Foundation, Inc., Columbus, Ohio, Howard B. Tolley, Jr. argued, Cincinnati, Ohio, for plaintiff-appellant.

Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Lead Counsel Chief, Appellate Section Tax Div., Dept. of Justice, Washington, D.C., Gary R. Allen, Raymond W. Hepper argued, for defendant-appellee.

Before: MARTIN, KRUPANSKY and GUY, Circuit Judges.

BOYCE F. MARTIN, Jr., Circuit Judge.

Dr. Marjorie Nelson appeals the district court's dismissal of her challenge to the applicability and constitutionality of 26 U.S.C. § 6702, an Internal Revenue Code penalty provision. Dr. Nelson claims that section 6702 violates the first amendment by unconstitutionally infringing upon the free exercise of her religion. Dr. Nelson also claims that section 6702 violates her fifth amendment right to due process by being unconstitutionally...

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