BETHEL BAPTIST CHURCH v. U.S.

No. 86-5300.

822 F.2d 1334 (1987)

BETHEL BAPTIST CHURCH; Harris, Reverend Richard A.; Paul, Donald M.; Hockman, James F.; Roberts, John D.; Kenna, Nancy L.; Martin, Paul Jr.; Rist, Darl W.; Armistad, Willie; Beers, Neil; Beers, Sophia; Brittingham, Richard; Brittingham, Marian; Bergey, Paul and Bergey, Carolee, Appellants, v. UNITED STATES of America.

United States Court of Appeals, Third Circuit.

Decided June 30, 1987.


Attorney(s) appearing for the Case

William Bentley Ball (argued), Phillip J. Murren, Sandra E. Wise, Michael Cherewka, Ball & Skelly, Harrisburg, Pa., for appellants.

Roger M. Olsen, Rachael L. Paup, Gary R. Allen, Teresa E. McLaughlin (argued), Appellate Section, Tax Div., U.S. Dept. of Justice, Washington, D.C., for appellee.

Before HIGGINBOTHAM and BECKER, Circuit Judges, and DUMBAULD, District Judge.


OPINION OF THE COURT

A. LEON HIGGINBOTHAM, Jr., Circuit Judge.

This appeal requires us to consider the constitutionality of various sections of the Internal Revenue Code, primarily in light of United States v. Lee, 455 U.S. 252, 102 S.Ct. 1051, 71 L.Ed.2d 127 (1982). Specifically, we are asked to determine whether the present social security taxation of appellants is consistent with the first, fifth, and fourteenth...

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