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UNITED STATES v. LEE

No. 80-767.

455 U.S. 252 (1982)

102 S.Ct. 1051

71 L.Ed.2d 127

UNITED STATES v. LEE

Supreme Court of United States.

Decided February 23, 1982

Attorney(s) appearing for the Case

Deputy Solicitor General Wallace argued the cause for the United States. With him on the briefs were Solicitor General Lee, former Solicitor General McCree, Acting Assistant Attorney General Murray, Stuart A. Smith, and Gary R. Allen.

Francis X. Caiazza argued the cause and filed a brief for appellee.*

CHIEF JUSTICE BURGER delivered the opinion of the Court.

We noted probable jurisdiction to determine whether imposition of social security taxes is unconstitutional as applied to persons who object on religious grounds to receipt of public insurance benefits and to payment of taxes to support public insurance funds. 450 U.S. 993 (1981). The District Court concluded that the Free Exercise Clause prohibits forced payment of...

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