Legal Document

42 United States Supreme Court Reports Lawyer’s Edition 2d Series KF101.8 U54 7 95 Reporter 13 419 U.S. UNITED STATESv.AMERICAN FRIENDS SERVICE COMMITTEE et al. Number 73—1791. Oct. 29, 1974. PER CURIAM. 1 Appellee American Friends Service Committee (employer) is a religious corporation, whose principal operation philanthropic work and many of employees are conscientious objectors to war, performing alternative civilian service. Appellees Lorraine Cleveland Leonard Cadwallader (employees) present or past the employer. 2 Because their beliefs, in 1969 requested employer cease withholding 51.6%1 portion wages required be withheld under § 3402 Internal Revenue Code.2 Although they conceded that these amounts were legally due Government, wished bear witness beliefs by reporting as taxes owed on annual income tax returns but refusing pay such amounts. They would thus compel Government levy order collect taxes. 3 In response employees' request, ceased from salaries 51.6% amount withhold 3402, although it continued full provision Government. It then brought suit for refund had paid not actually salaries. The appellee joined employer's action, seeking own behalf an injunction barring States' enforcement against with regard withholding. argued that, even though liable amounts, applied this was unconstitutional deprivation right free exercise religion First Amendment since did allow them voluntarily 4 District ordered tendered it, also levied hence received double payment due. does contest Court's judgment.3 5 enjoined enforcing respect salaries, holding constituted abridgment religion. appeals judgment.4 opinion entered before handed down its opinions Bob Jones University versus Simon, 416 725, 94 2038, 40 496 (1974), Commissioner 'Americans United' Inc., 752, 2053, 518 (1974). 6 Anti-Injunction Act, 26 Code KF62 7421(a), provides no purpose restraining assessment collection any shall maintained court person, whether person whom assessed.5 Jones, supra, we rejected appeal create judicial exceptions 7421(a) other than carved out Enochs Williams Packing & Navigation Co., 370 1, 82 1125, 8 292 (1962). We noted 'capstone' construction Act spelled end cyclical departures Act's plain meaning. at 742, 2048. stated pre-enforcement could granted only if clear circumstances ultimately prevail merits, equity jurisdiction existed. 'Unless both conditions met, preventive injunctive relief must dismissed.' U.S., 758, S.Ct., 2057. concede, found, method within meaning 7421(a).6 further must, exception; far Government's defense being meritless, concede undoubtedly action. contend, however, one collection, still assess when due, apply. But contention ignores wording which proscribes 'suit tax.' enjoins tax, therefore contrary express language Act. 9 argue inapplicable because have legal remedy available. contend inadequate remedy, view concession part surely lose fact inadequacy available remedies goes existence irreparable injury, essential prerequisite traditional jurisdiction, two parts test. 761, 2059; 745, 2050. Here United', will 'full opportunity litigate' liability suit. Id., 762, 2059. Even remitting action may frustrate chosen bearing convictions, insist constitutionally protected, bar removed: 10 '(D)ecisions make unmistakably constitutional nature taxpayer's claim, distinct probability success, consequence Act.' Page 759, 2058. 11 See Lockerty Phillips, 319 182, 187, 63 1019, 1022, 87 L.Ed. 1339 (1943). 12 left open question future proper form ancillary where taxpayer prevailed avoid necessity continuous subsequent 'backward-looking suits.' 748 n. 22, 2051 22. That situation presented here never much less merits Their joinder successful based receipt afford basis claim. case plainly odds dual objectives Act: efficient expeditious 'a minimum preenforcement interference,' protection collector litigation pending 748, 2046.7 judgment reversed insofar meployer. 14 Reversed part. 15 Mr. Justice DOUGLAS, dissenting. 16 sole Code, requires employers deduct federal taxes, employees, who grounds object represent budget allocated military expenditures.1 invoke Free Exercise Clause Amendment, Quakers opposed participation war claim directly forecloses ability freely opposition, i.e., scruples. 17 There evidence questions sincerity beliefs. Nor there issue raised belief give ultimate tax. held 368 F.Supp. 1176, conclusion N Dec. Immigration Nationality Decisions agree. 18 process2 use monthly deductions purposes. Under Court, deprived opposition war—these portions entire 'no remedy,' circumstance distinguishes 292, 496. 19 true scruples participating more barred protesting support can forcibly inducted into Armed Forces carry gun, yet denied all state views participation. Seeger, 380 163, 85 850, 733. misses point controversy. opinion. taxpayers sought enjoin means whatever, while litigated all. challenge law depriving chance contesting constitutionality them. So, unlike University, way refund.3 20 violates active objections efforts. Dr. Edwin Bronner, qualified expert history Quakerism, gave testimony which, summarized F.Supp., 1178, stated: '(M)ost considered integral faith4 hold. has always been prevailing simple preaching one's sufficient, actions accord expression Many AFSC, including particularly appellees Cadwallader, share belief, leaves option conscientiously questions, operates direct implementation deeply cherished beliefs.' 21 If faithful command honor belief. bowed majority 'some compelling interest' warrant infringement Clause. Sherbert Verner, 374 398, 406—407, 83 1790, 1795—1796, 965; Braunfeld Brown, 366 599, 603, 81 1144, 1145, 563. previously dissented position amending 410—413, 1797—1799; McGowan Maryland, 420, 575—576, 1101, 1225, 1226, 393; Arlan's Department Store Kentucky, 371 218, 277, 264. 22 barrier. No 'assessment tax' restrained, barred, disposal. Moreover, construe construes raises one. read literally reads facts case, law' prohibiting includes every kind law, staying hand judge trespasses Amendment. 23 power Congress ordain establish inferior courts (Lockerty 1339) date assumed mean require take violation Constitution. Thus suspension writ habeas corpus restricted 'Cases Rebellion Invasion' 'the public Safety it.' Article I, 9, cl. 2. And comes religion, mandate 'Congress . prohibiting' it. 'law'; Constitution gives preference laws permit override May enact prohibits minister his arrears? Or disallows making protest violate scruples? Until today, thought not. Fourteenth, bars conduct minority obnoxious majority. Murdock Pennsylvania, 105, 870, 1292. Dicta effect allegation unconstitutionality irrelevant (Bailey George, 259 16, 20, 419, 66 816)—which today elevates premise actions. Here, demonstrated, remedy. A value, relate inability payment, themselves 24 affirm below. This figure represents estimate percentage related. 3402. '(e)very wihhold upon (except otherwise provided section) determined accordance following tables. .' dispute applicability wages. Jurisdictional Statement 3. lower court's reported 1176. Since over 28 1252. Fleming Rhodes, 331 100, 102—103, 67 1140, 1141—1142, 91 1368 (1947); Christian Echoes Nat. Ministry, 404 561, 563, 92 663, 664, 30 716 (1972). Mar. 2, 1867, 10, Statutes-at-Large 475; Rev.Stat. 3224; Int.Rev.Code 1939 3653. Section states: 'Except sections 6212(a) (c), 6213(a), 7426(a) (b)(1), assessed.' legislative enacted 1943 indicates assist securing needed revenue without having resort levy. H.R.Rep.No.268, 78th Cong., 1st Sess., 1—2 (1943); S.Rep.No.221, relegating levying after filed inefficient process. 1180. concluded relief, found necessary decide threshhold issues three-judge required, sovereign immunity suit, requirements 1331 met. reasonable proportion expended purposes appropriations made calendar year 1968, according computation National Legislation. Objections Quakers. Some judges passionately once (see O'Malley Woodrough, 307 59 838, 1289, overruling Miles Graham, 268 501, 45 601, 69 1067), rather ground loss sums deducted during preceding April diminution compensation III, part: 'The Judges, supreme Courts, hold Offices good Behaviour, shall, Times, receive Services, Compensation, diminished Continuance Office.' Whatever contention, permits exceptions, exercise' expressly 'This aggrieved party access review. Were true, our might well different.' 746, Similarly, 518, examined length respondent concluding untrue FUTA slow unsatisfactory provide forum review legality IRS obtained. 761—762, 2058—2059. do entitled (conceding legitimately some method), summarily dismissed ever reaching particular violated rights. appears, then, fall squarely supra; now apparently resolves sub silentio. 'Friends concerned insights realities international life. Opportunities courageous invincible remain political system. system whatever calls decision, called witness.' Faith Practice, Book Discipline New York Yearly Meeting Religious Society (1968).

Classification Label: 11