# David James Templeton and Rachel Templeton v. Commissioner of Internal Revenue

> Court of Appeals for the Seventh Circuit · October 28, 1983 · 719 F.2d 1408

URL: https://www.frixlaw.com/law-library/cases/9471353

## Case

- **Full name:** David James TEMPLETON and Rachel Templeton, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee
- **Court:** Court of Appeals for the Seventh Circuit
- **Decided:** October 28, 1983
- **Citations:** 719 F.2d 1408; 52 A.F.T.R.2d (RIA) 6213; 1983 U.S. App. LEXIS 15750
- **Precedential status:** Published
- **Opinion:** Concurrence by Eschbach
- **Judges:** Bauer, Eschbach, Coffey
- **Cited by:** 21 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/9471353

## How later opinions describe it (automated extraction)

- rejecting equal protection challenge to same provi sions
- rejecting equal protection challenge to same provi *1063 sions

## Opinion text

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.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/9471353. Public record. Not legal advice.