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United States v. American Friends Svc. Comm., 419 U.S. 7 (1974)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
United States v. American Friends Svc. Comm., 419 U.S. 7 (1974)
United States v. American Friends Service Committee No. 73-1791 Decided October 29, 1974 419 U.S. 7
APPEAL FROM THE UNITED STATES DISTRICT COURT
FOR THE EASTERN DISTRICT OF PENNSYLVANIA
Syllabus
Appellee employees, conscientious objectors, pursuant to whose request appellee religious corporation, their employer, agreed to cease withholding under 26 U.S.C. § 3402 a portion of their wages deemed allocable to military expenditures, sought injunctive relief claiming that enforcement of § 3402 deprived them of their First Amendment rights to bear witness to their religious beliefs opposing war. The District Court entered judgment for the employees.
Held: The Anti-Injunction Act, 26 U.S.C. § 7421(a), which prohibits suits "for the purpose of restraining the assessment or collection of any tax," bars the relief granted to the employees, Bob Jones University v. Simon, 416 U.S. 725; Commissioner v. "Americans United" Inc., 416 U.S. 752; and since the employees concededly cannot show that the Government would not prevail in a refund action, they do not qualify for a judicial exception to § 74-21(a) under the rules prescribed by Enochs v. Williams Packing & Navigation Co., 370 U.S. 1.
368 F.Supp. 1176, reversed in part.
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Chicago: U.S. Supreme Court, "Syllabus," United States v. American Friends Svc. Comm., 419 U.S. 7 (1974) in 419 U.S. 7 Original Sources, accessed November 24, 2024, http://originalsources.com/Document.aspx?DocID=7B9IN99K6V721MH.
MLA: U.S. Supreme Court. "Syllabus." United States v. American Friends Svc. Comm., 419 U.S. 7 (1974), in 419 U.S. 7, Original Sources. 24 Nov. 2024. http://originalsources.com/Document.aspx?DocID=7B9IN99K6V721MH.
Harvard: U.S. Supreme Court, 'Syllabus' in United States v. American Friends Svc. Comm., 419 U.S. 7 (1974). cited in 1974, 419 U.S. 7. Original Sources, retrieved 24 November 2024, from http://originalsources.com/Document.aspx?DocID=7B9IN99K6V721MH.
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