ADAMS v. C.I.R.

No. 98-7200.

170 F.3d 173 (1999)

Priscilla M. Lippincott ADAMS, Appellant v. COMMISSIONER OF INTERNAL REVENUE

United States Court of Appeals, Third Circuit.

Decided March 4, 1999.


Attorney(s) appearing for the Case

Peter Goldberger (Argued), James H. Feldman, Jr., Ardmore, PA, Attorneys for Appellant.

Loretta C. Argrett, Assistant Attorney General, Michelle B. O'Connor (Argued), Gilbert S. Rothenberg, Tax Division, Department of Justice, Washington, DC, Attorneys for Appellee.

Before: GREENBERG and RENDELL, Circuit Judges, and DEBEVOISE, District Judge.


OPINION OF THE COURT

RENDELL, Circuit Judge.

Priscilla Adams claims that Religious Freedom Restoration Act ("RFRA") requires accommodation of her religious beliefs so that her tax payments do not fund the military. She also argues that RFRA and the free exercise clause mandate a finding that her religious beliefs constitute "reasonable cause" under 26 U.S.C. § 6651 for her failure to file returns or pay tax and an "unusual circumstance" which makes...

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