1. Home
  2. Browse Decisions
  3. F.3d
  4. 48 F.3d
  5. 48 F.3d 1120 (1995)
 

DROZ v. COMMISSIONER OF I.R.S.

No. 93-70049.

48 F.3d 1120 (1995)

Martin H. DROZ, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided March 1, 1995.

As Amended on Denial of Rehearing June 1, 1995.

Attorney(s) appearing for the Case

Martin H. Droz, in pro. per.

Michael L. Paup, Acting Asst. Atty. Gen., Gary R. Allen, Chief, Appellate Section, Ann B. Durney, Reviewer, and Anthony T. Sheehan, Atty., Tax Div., U.S. Dept. of Justice, Washington, DC, for respondent-appellee.

Before: POOLE and REINHARDT, Circuit Judges, and TANNER, District Judge.

POOLE, Circuit Judge:

Martin Droz appeals pro se the tax court's decision upholding the Commissioner's determination of a tax deficiency attributable to $5,748.98 of unpaid self-employment Social Security taxes for tax year 1988. Droz did not pay the taxes on the ground that he had religious objections to the Social Security system. Because Droz did not belong to a religious organization, he did not qualify for an exemption from the taxes under 26 U.S.C. § 1402...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases