rejecting equal protection challenge to same provi sions
How later courts described this case
- rejecting equal protection challenge to same provi sions
- rejecting equal protection challenge to same provi *1063 sions
Written by the judges who cited it.
The opinion
ESCHBACH, Circuit Judge,
concurring.
As I read the Templetons' pro se brief, I believe that they contend that the Free Exercise Clause of the First Amendment creates a constitutionally required exemption from social security taxes for those religiously opposed to public-funded social insurance. They have standing to make this argument because if they are correct, then they do not owe a $227 deficiency. I would thus reach the merits of the claim and reject it in light of United States v. Lee, 455 U.S. 252 , 102 S.Ct. 1051 , 71 L.Ed.2d 127 (1982), which held that the Free Exercise Clause does not relieve taxpayers such as the Templetons from their obligations to pay social security taxes.