Bruce & Ruth K. Graves v. Comm'r of Internal Revenue, 579 F.2d 392 (6th Cir. 1978). · Go Syfert
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Bruce & Ruth K. Graves v. Comm'r of Internal Revenue, 579 F.2d 392 (6th Cir. 1978). Cases Citing This Book View Copy Cite
35 citation events across 12 distinct courts.
Strongest positive: Keller v. State Bar (cal, 1989-02-23)
Treatment trajectory · 1980 → 2026 · click a year to view as-of
1980 2003 2026
Top citers, strongest first. 6 distinct citers. How cited ↗
discussed Cited as authority (rule) Keller v. State Bar
Cal. · 1989 · confidence medium
(See, e.g., Graves v. Commissioner (6th Cir. 1978) 579 F.2d 392, 392 [Quakers must pay income tax despite contravention of religious principles]; Autenreith v. Cullen (9th Cir. 1969) 418 F.2d 586, 588 [conscientious objector must pay income tax despite use of taxes to fund warfare]; Crowe v. Commissioner (8th Cir. 1968) 396 F.2d 766, 767 [citizen must pay income tax despite disagreement with use of taxes to support federal welfare system]; United States v. Lee (1982) 455 U.S. 252, 262 [ 71 L.Ed.2d 127, 135 , 102 S.Ct. 1051 ][Amish employer must pay social security tax despite contravention of …
discussed Cited as authority (rule) Chamberlin v. United States
N.D.N.Y. · 1987 · confidence medium
See, e.g., Lull v. Commissioner, 602 F.2d 1166 (4th Cir.1979), cert. denied, 444 U.S. 1014 , 100 S.Ct. 664 , 62 L.Ed.2d 643 (1980); Graves v. Commissioner, 579 F.2d 392, 393-94 (6th Cir.1978), cert. denied, 440 U.S. 946 , 99 S.Ct. 1423 , 59 L.Ed.2d 634 (1979); First v. Commissioner, 547 F.2d 45, 46 (7th Cir.1976) (per curiam); Autenrieth v. Cullen, 418 F.2d 586, 588-89 (9th Cir.1969), cert. denied, 397 U.S. 1036 , 90 S.Ct. 1353 , 25 L.Ed.2d 647 (1970); see also New Colonial Ice Co., Inc. v. Helvering, 292 U.S. 435, 440 , 54 S.Ct. 788, 790 , 78 L.Ed. 1348 (1934) (“Whether and to what extent d…
discussed Cited as authority (rule) Sharon D. Welch v. United States
1st Cir. · 1985 · confidence medium
See, e.g., Lull v. Commissioner, 602 F.2d 1166 (4th Cir.1979), cert. denied, 444 U.S. 1014 , 100 S.Ct. 664 , 62 L.Ed.2d 643 (1980); Graves v. Commissioner, 579 F.2d 392, 393-94 (6th Cir.1978), cert. denied, 440 U.S. 946 , 99 S.Ct. 1423 , 59 L.Ed.2d 634 (1979); First v. Commissioner, 547 F.2d 45, 46 (7th Cir.1976) (per curiam); Antenrieth v. Cullen, 418 F.2d 586, 588-89 (9th Cir.1969), cert. denied, 397 U.S. 1036 , 90 S.Ct. 1353 , 25 L.Ed.2d 647 (1970).
discussed Cited as authority (rule) Robert G. Randall, Ii, and Linda P. Randall v. Commissioner of Internal Revenue Service
11th Cir. · 1984 · confidence medium
Following is a list of decisions cited by the Government, with the observation that it could have cited several pages of similar cases: First v. Commissioner, 547 F.2d 45 (7th Cir.1976); Lull v. Commissioner, 602 F.2d 1166 (4th Cir.1979), cert. denied, 444 U.S. 1014 , 100 S.Ct. 664 , 62 L.Ed.2d 643 (1980); Autenrieth v. Cullen, 418 F.2d 586 (9th Cir.1969), ce rt. denied, 397 U.S. 1036 , 90 S.Ct. 1353 , 25 L.Ed.2d 647 (1970); Greenberg v. Commissioner, 73 T.C. 806 (1980); Graves v. Commissioner, 579 F.2d 392, 393-394 (6th Cir.1978), cert. denied, 440 U.S. 946 , 99 S.Ct. 1423 , 59 L.Ed.2d 634 (1…
discussed Cited "see" Bruce B. Graves and Ruth K. Graves v. Commissioner of Internal Revenue
6th Cir. · 1982 · signal: see · confidence high
See Graves v. C.I.R., supra; Autenrieth v. Cullen, 418 F.2d 586, 588 (9th Cir.1969), cert. denied, 397 U.S. 1036 (1970); Greenberg v. Commissioner, 73 T.C. 806, 810 (1980). 5 Furthermore, it appears that 26 U.S.C.
discussed Cited "see, e.g." South Ridge Baptist Church v. Industrial Commission of Ohio (2×)
6th Cir. · 1990 · signal: see also · confidence medium
Accord Collett v. United States, 781 F.2d 53, 54 (6th Cir.1985) (Lee establishes that “[a] religious belief or moral belief in conflict with the payment of taxes affords no basis for resisting the tax.”); see also Graves v. Comm’r of Internal Revenue, 579 F.2d 392, 393 (6th Cir.1978) (in a pre-Lee case, holding that requirement that pacifist Quaker pay income tax which Congress chooses to spend in part for military purposes does not violate the free exercise clause, since the income tax is “neutral as to religion, ... levied uniformly amongst persons of various beliefs, and those of no…
Retrieving the full opinion text from the archive…
Bruce and Ruth K. GRAVES, Petitioners-Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee
77-1188.
Court of Appeals for the Sixth Circuit.
Jul 7, 1978.
579 F.2d 392
Curry First, Perry & First, Milwaukee, Wis., Bruce B. Graves, pro se, for petitioners-appellants., Myron C. Baum, Acting Asst. Atty. Gen., Grant W. Wiprud, Anthony Ilardi, Jr., Gilbert E. Andrews, Tax Div., U. S. Dept. of Justice, Meade Whitaker, Chief Counsel, Leon G. Wigrizer, I. R. S., Washington, D. C., for respondent-appellee.
Phillips, Lively, Peck.
Cited by 34 opinions  |  Published
PER CURIAM.

The petitioners appeal from a decision of the Tax Court upholding an income tax deficiency for the year 1973. The petitioners claimed a “war tax credit” of 50% of the tax due as disclosed by their joint 1973 return. The petitioners are Quakers who adhere to the principle of total nonviolence. The question which they raise on appeal is stated in their brief as follows: Would compelling the petitioners to pay taxes to support American military involvement in Vietnam be violative of the Free Exercise Clause of the First Amendment to the Constitution of the United States?

The appeal has been referred to a panel of the Court pursuant to Rule 9, Rules of the Sixth Circuit. The levying of taxes is entrusted to the legislative branch of government by our Constitution and general attacks on the taxing scheme adopted by Congress do not raise justiciable issues. Farmer v. Rountree, 149 F.Supp. 327 (M.D. Tenn. 1956), aff’d., 252 F.2d 490 (6th Cir.), cert. denied, 357 U.S. 906, 78 S.Ct. 1150, 2 L.Ed.2d 1156 (1958). Presented as a constitutional issue the arguments of the petitioners are no more compelling. The income tax is neutral as to religion. It is levied uniformly against persons of various beliefs, and those of no belief. The fact that Congress and the executive branch choose to spend a portion of the revenues of the government for military operations reflects political decisions in areas specifically delegated to them by the Constitution. The requirement that petitioners, along with others having taxable income, pay taxes thereon does not constitute an unreasonable burden on the free exercise of their religious beliefs.

As did the Tax Court, we accept without question the sincerity of petitioners’ beliefs and arguments. Nevertheless, we conclude that it is manifest that questions upon which decision of this case depends are so[*394] unsubstantial as not to require further argument. Rule 9(b)3, Rules of the Sixth Circuit. The decision of the Tax Court is affirmed.