DocketNumber: Docket No. 7219-74.
Citation Numbers: 34 T.C.M. 1034, 1975 Tax Ct. Memo LEXIS 132, 1975 T.C. Memo. 239
Filed Date: 7/21/1975
Status: Non-Precedential
Modified Date: 11/20/2020
MEMORANDUM OPINION
RAUM,
Petitioner alleges that the United States has pursued objectives and committed acts in Southeast Asia that are criminal in nature and which amount to the conduct of an "aggressive war". Therefore, she argues, to avoid her complicity in these acts international law compels her to refuse to pay any income tax the revenue1975 Tax Ct. Memo LEXIS 132">*133 from which might support such activities, and although not sanctioned by the Internal Revenue Code, the "war crimes deduction" is the most expedient means of effecting nonpayment. Petitioner also contends that the income tax is unconstitutional because it was not levied, as required by
We are persuaded by the sincere and forthright presentation of her case that petitioner is a person of deep convictions. Nevertheless, it is too well settled to merit further discussion that her objection to Government policy does not afford a basis for refusing to comply with the tax laws. Cf.
C. George Swallow v. United States , 325 F.2d 97 ( 1963 )
John C. Ward v. United States , 344 F.2d 316 ( 1965 )
United States v. William C. Douglass , 476 F.2d 260 ( 1973 )
Neila A. Autenrieth v. Joseph M. Cullen, District Director ... , 418 F.2d 586 ( 1969 )
United States v. John Paul Malinowski , 472 F.2d 850 ( 1973 )