United States v. Lee (1981)
- Docket
- 80-767
- Decided
- 1981-01-01
Summary
Question: Can the U.S. government require payment of Social Security taxes from those who religiously object to the receipt of the attached benefits? Conclusion: Yes. In a unanimous decision, Chief Justice Warren Burger wrote the majority opinion reversing and remanding. The Supreme Court held that the §1402(g) exemption only applied to self-employed individuals, not employers and employees like those involved in this case. The Court held that the tax was not unconstitutional as applied. By becoming an employer, Lee entered into commercial activity and accepted certain limits on the exercise of his beliefs. Justice John Paul Stevens wrote a concurrence, stating that the tax objector has the burden of showing that there is a unique reason for allowing an exemption from a valid law when the objectors religious obligation and civic obligation are irreconcilable.