The eighth circuit court of appeals hands down Wall v. United states , upholding the imposition of a 500 dollar penalty for a “frivolous” income tax return on which David L. Wall took a religious “war tax deduction” (deducting the amount of his Federal income tax that are designated to pay for war). “The … necessities of revenue collection through a sound tax system raise governmental interests sufficiently compelling to outweigh the free exercise rights of those who find the tax objectionable on bona fide religious grounds.”
Postscript: Two decades later the War Tax Resistors Coordinating Committee calculated that 47 “cents” out of every “dollar” the Federal government collects in income tax is devoted to present and past war expenditures.
[added 9/5/2025]
Subsequent Events:
Authority:
“Law of the Jungle”
ccc-2point0.com/preface
References:
Wall v. United States, 756 F.2d 52 (8th Cir. 1985).
Wall v. United States, 756 F.2d 52 | Casetext Search + Citator
casetext.com/case/wall-v-united-states-5
The Truth About Frivolous Tax Arguments
www.irs.gov/pub/irs-utl/friv_tax.pdf
WRL PIE CHART FLYERS – Where Your Income Tax Money Really Goes | War Resisters League.mht
www.warresisters.org/federalpiechart