lee
argued
november
decided
february
appellee
farmer
carpenter
member
old
order
amish
believe
religiously
based
obligation
provide
fellow
members
kind
assistance
contemplated
social
security
system
certain
years
employed
amish
work
farm
carpentry
shop
appellee
failed
withhold
social
security
taxes
employees
pay
employer
share
taxes
believed
payment
taxes
receipt
benefits
violate
amish
faith
internal
revenue
service
assessed
unpaid
taxes
appellee
paid
certain
amount
sued
federal
district
refund
claiming
imposition
taxes
violated
first
amendment
free
exercise
religion
rights
employees
district
held
statutes
requiring
appellee
pay
social
security
taxes
unconstitutional
applied
basing
holding
exempts
social
security
taxes
religious
grounds
amish
others
first
amendment
held
exemption
provided
available
individuals
apply
employers
employees
hence
appellee
employees
within
provisions
imposition
social
security
taxes
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applied
persons
appellee
object
religious
grounds
receipt
public
insurance
benefits
payment
taxes
support
public
insurance
funds
pp
conflict
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faith
obligations
imposed
social
security
system
burdens
religion
unconstitutional
state
may
justify
limitation
religious
liberty
showing
essential
accomplish
overriding
governmental
interest
pp
widespread
individual
voluntary
coverage
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security
undermine
soundness
social
security
system
make
system
almost
contradiction
terms
difficult
impossible
administer
pp
difficult
accommodate
social
security
system
myriad
exceptions
flowing
wide
variety
religious
beliefs
amish
wisconsin
yoder
distinguished
principled
way
purposes
case
distinguish
general
taxes
imposed
social
security
act
tax
system
function
denominations
allowed
challenge
tax
payments
spent
manner
violates
religious
belief
broad
public
interest
maintaining
sound
tax
system
high
order
religious
belief
conflict
payment
taxes
affords
basis
resisting
tax
pp
congress
accommodated
extent
compatible
comprehensive
national
program
practices
believe
violation
faith
participate
social
security
system
followers
particular
sect
enter
commercial
activity
matter
choice
limits
accept
conduct
matter
conscience
faith
superimposed
statutory
schemes
binding
others
activity
granting
exemption
social
security
taxes
employer
operates
impose
employer
religious
faith
employees
tax
imposed
employers
support
social
security
system
must
uniformly
applicable
except
congress
explicitly
provides
otherwise
pp
burger
delivered
opinion
brennan
white
marshall
blackmun
powell
rehnquist
joined
stevens
filed
opinion
concurring
judgment
post
deputy
solicitor
general
wallace
argued
cause
briefs
solicitor
general
lee
former
solicitor
general
mccree
acting
assistant
attorney
general
murray
stuart
smith
gary
allen
francis
caiazza
argued
cause
filed
brief
appellee
william
bentley
ball
phillip
murren
filed
brief
national
committee
amish
religious
freedom
amicus
curiae
urging
affirmance
chief
justice
burger
delivered
opinion
noted
probable
jurisdiction
determine
whether
imposition
social
security
taxes
unconstitutional
applied
persons
object
religious
grounds
receipt
public
insurance
benefits
payment
taxes
support
public
insurance
funds
district
concluded
free
exercise
clause
prohibits
forced
payment
social
security
taxes
payment
taxes
receipt
benefits
violate
taxpayer
religion
reverse
appellee
member
old
order
amish
farmer
carpenter
appellee
employed
several
amish
work
farm
carpentry
shop
failed
file
quarterly
social
security
tax
returns
required
employers
withhold
social
security
tax
employees
pay
employer
share
social
security
taxes
internal
revenue
service
assessed
appellee
excess
unpaid
employment
taxes
paid
amount
owed
first
quarter
sued
district
western
district
pennsylvania
refund
claiming
imposition
social
security
taxes
violated
first
amendment
free
exercise
rights
amish
employees
district
held
statutes
requiring
appellee
pay
social
security
unemployment
insurance
taxes
unconstitutional
applied
supp
noted
amish
believe
sinful
provide
elderly
needy
therefore
religiously
opposed
national
social
security
system
also
accepted
appellee
contention
amish
religion
prohibits
acceptance
social
security
benefits
also
bars
contributions
amish
social
security
system
district
observed
light
beliefs
congress
accommodated
amish
members
religious
groups
similar
beliefs
providing
exemptions
social
security
taxes
holding
based
exemption
statute
first
amendment
appellee
others
fall
within
carefully
circumscribed
definition
provided
relieved
paying
employer
share
social
security
taxes
unconstitutional
infringement
upon
free
exercise
religion
direct
appeal
judgment
district
taken
pursuant
ii
exemption
provided
available
individuals
apply
employers
employees
consequently
appellee
employees
within
express
provisions
thus
exemption
payment
employer
share
social
security
taxes
must
come
constitutionally
required
exemption
preliminary
inquiry
determining
existence
constitutionally
required
exemption
whether
payment
social
security
taxes
receipt
benefits
interferes
free
exercise
rights
amish
amish
believe
religiously
based
obligation
provide
fellow
members
kind
assistance
contemplated
social
security
system
although
government
challenge
sincerity
belief
government
contend
payment
social
security
taxes
threaten
integrity
amish
religious
belief
observance
within
judicial
function
judicial
competence
however
determine
whether
appellee
government
proper
interpretation
amish
faith
ourts
arbiters
scriptural
interpretation
thomas
review
bd
indiana
employment
security
therefore
accept
appellee
contention
payment
receipt
social
security
benefits
forbidden
amish
faith
payment
taxes
receipt
benefits
violates
amish
religious
beliefs
compulsory
participation
social
security
system
interferes
free
exercise
rights
conclusion
conflict
amish
faith
obligations
imposed
social
security
system
beginning
however
end
inquiry
burdens
religion
unconstitutional
see
prince
massachusetts
reynolds
state
may
justify
limitation
religious
liberty
showing
essential
accomplish
overriding
governmental
interest
thomas
supra
wisconsin
yoder
gillette
sherbert
verner
social
security
system
nationwide
governmental
interest
apparent
social
security
system
serves
public
interest
providing
comprehensive
insurance
system
variety
benefits
available
participants
costs
shared
employers
employees
social
security
system
far
largest
domestic
governmental
program
today
distributing
approximately
billion
monthly
million
americans
design
system
requires
support
mandatory
contributions
covered
employers
employees
mandatory
participation
indispensable
fiscal
vitality
social
security
system
idespread
individual
voluntary
coverage
social
security
undermine
soundness
social
security
program
pt
moreover
comprehensive
national
social
security
system
providing
voluntary
participation
almost
contradiction
terms
difficult
impossible
administer
thus
government
interest
assuring
mandatory
continuous
participation
contribution
social
security
system
high
remaining
inquiry
whether
accommodating
amish
belief
unduly
interfere
fulfillment
governmental
interest
braunfeld
brown
noted
make
accommodation
religious
action
exercise
state
authority
particularly
delicate
task
resolution
favor
state
results
choice
individual
either
abandoning
religious
principle
facing
prosecution
difficulty
attempting
accommodate
religious
beliefs
area
taxation
cosmopolitan
nation
made
people
almost
every
conceivable
religious
preference
braunfeld
supra
long
recognized
balance
must
struck
values
comprehensive
social
security
system
rests
complex
actuarial
factors
consequences
allowing
religiously
based
exemptions
maintain
organized
society
guarantees
religious
freedom
great
variety
faiths
requires
religious
practices
yield
common
good
religious
beliefs
accommodated
see
thomas
supra
sherbert
supra
point
accommodation
radically
restrict
operating
latitude
legislature
braunfeld
supra
unlike
situation
presented
wisconsin
yoder
supra
difficult
accommodate
comprehensive
social
security
system
myriad
exceptions
flowing
wide
variety
religious
beliefs
obligation
pay
social
security
tax
initially
fundamentally
different
obligation
pay
income
taxes
difference
theory
least
social
security
tax
revenues
segregated
use
furtherance
statutory
program
principled
way
however
purposes
case
distinguish
general
taxes
imposed
social
security
act
example
religious
adherent
believes
war
sin
certain
percentage
federal
budget
identified
devoted
activities
individuals
similarly
valid
claim
exempt
paying
percentage
income
tax
tax
system
function
denominations
allowed
challenge
tax
system
tax
payments
spent
manner
violates
religious
belief
see
lull
commissioner
cert
denied
autenrieth
cullen
cert
denied
broad
public
interest
maintaining
sound
tax
system
high
order
religious
belief
conflict
payment
taxes
affords
basis
resisting
tax
iii
congress
accommodated
extent
compatible
comprehensive
national
program
practices
believe
violation
faith
participate
social
security
system
congress
granted
exemption
religious
grounds
amish
others
confining
exemption
provided
narrow
category
readily
identifiable
persons
religious
community
welfare
system
distinguishable
generality
wage
earners
employed
others
congress
courts
sensitive
needs
flowing
free
exercise
clause
every
person
shielded
burdens
incident
exercising
every
aspect
right
practice
religious
beliefs
followers
particular
sect
enter
commercial
activity
matter
choice
limits
accept
conduct
matter
conscience
faith
superimposed
statutory
schemes
binding
others
activity
granting
exemption
social
security
taxes
employer
operates
impose
employer
religious
faith
employees
congress
drew
line
exempting
amish
persons
working
amish
employer
tax
imposed
employers
support
social
security
system
must
uniformly
applicable
except
congress
provides
explicitly
otherwise
accordingly
judgment
district
reversed
case
remanded
proceedings
consistent
opinion
reversed
remanded
footnotes
appellee
also
requested
injunctive
relief
prevent
commissioner
internal
revenue
attempting
collect
unpaid
balance
assessments
internal
revenue
code
injunctive
relief
granted
sparingly
exceptional
circumstances
supp
iii
district
therefore
denied
injunctive
relief
noted
government
attempt
collect
remaining
payments
relief
requested
supp
appellee
indicates
scriptural
basis
belief
provide
house
hath
denied
faith
worse
infidel
timothy
title
provides
part
exemption
individual
may
file
application
exemption
tax
imposed
chapter
member
recognized
religious
sect
division
thereof
adherent
established
tenets
teachings
sect
division
reason
conscientiously
opposed
acceptance
benefits
private
public
insurance
makes
payments
event
death
disability
retirement
makes
payments
toward
cost
provides
services
medical
care
including
benefits
insurance
system
established
social
security
act
order
qualify
exemption
applicant
must
waive
right
social
security
benefits
secretary
health
human
services
must
find
particular
religious
group
makes
sufficient
provision
dependent
members
precise
basis
district
opinion
clear
recognized
face
apply
appellee
individual
district
nonetheless
used
language
provide
exemption
appellee
decision
grant
appellee
exemption
however
appears
based
view
statute
unconstitutional
applied
consequently
jurisdiction
hear
appeal
see
also
american
friends
service
committee
instance
asserted
claim
bizarre
clearly
nonreligious
motivation
entitled
protection
free
exercise
clause
thomas
review
bd
indiana
employment
security
least
one
religious
organization
sought
exemption
see
also
henson
commissioner
member
sai
baba
denied
exemption
although
opposed
insurance
religious
grounds
faith
provide
dependent
members
social
security
act
enacted
provide
supplementary
retirement
benefits
following
years
coverage
broadened
cost
system
increased
dramatically
see
abraham
kopelman
federal
social
security
act
amended
provide
insurance
benefits
retired
workers
auxiliaries
retired
workers
survivors
deceased
workers
coverage
extended
workers
select
employees
previously
excluded
disability
benefits
added
medicare
benefits
made
available
participants
system
national
commission
social
security
social
security
america
future
fiscal
soundness
social
security
system
subject
several
studies
congressional
concern
see
congressional
budget
office
paying
social
security
funding
options
near
term
see
follett
town
mccormick
preacher
entitled
free
taxes
murdock
pennsylvania
district
read
extending
present
claims
need
decide
whether
free
exercise
clause
compelled
exemption
provided
congress
grant
exemption
effort
toward
accommodation
need
decide
whether
congress
district
believed
intended
reach
case
conflicts
establishment
clause
arise
note
statute
compels
contributions
system
way
taxes
compel
anyone
accept
benefits
indeed
possible
amish
member
upon
qualifying
social
security
benefits
receive
pass
along
amish
fund
parallel
objectives
us
speculate
whether
ease
mitigate
perceived
sin
participation
justice
stevens
concurring
judgment
clash
appellee
religious
obligation
civic
obligation
irreconcilable
must
violate
either
amish
belief
federal
statute
according
religious
duty
must
prevail
unless
government
shows
enforcement
civic
duty
essential
accomplish
overriding
governmental
interest
ante
formulation
constitutional
standard
suggests
government
always
bears
heavy
burden
justifying
application
neutral
general
laws
individual
conscientious
objectors
opinion
objector
must
shoulder
burden
demonstrating
unique
reason
allowing
special
exemption
valid
law
general
applicability
congress
already
granted
amish
limited
exemption
social
security
taxes
see
matter
administration
relatively
simple
matter
extend
exemption
taxes
involved
case
matter
fiscal
policy
enlarged
exemption
probably
benefit
social
security
system
nonpayment
taxes
amish
offset
elimination
right
collect
benefits
view
fact
amish
demonstrated
capacity
care
social
cost
eliminating
relatively
small
group
dedicated
believers
minimal
thus
confine
analysis
government
interest
rejecting
particular
claim
exemption
stake
case
constitutional
standard
formulated
met
rejects
particular
claim
appellee
presents
special
problems
rather
risk
myriad
claims
difficult
process
overstates
magnitude
risk
amish
claim
applies
small
religious
community
established
welfare
system
nevertheless
agree
conclusion
difficulties
associated
processing
claims
tax
exemption
religious
grounds
justify
rejection
claim
believe
however
reasoning
supports
adoption
different
constitutional
standard
purports
apply
analysis
supports
holding
virtually
room
constitutionally
required
exemption
religious
grounds
valid
tax
law
entirely
neutral
general
application
agree
holding
concur
judgment
amish
claim
readily
distinguishable
typical
claim
exemption
general
tax
obligations
ground
taxpayer
objects
government
use
money
typical
case
taxpayer
position
supply
government
equivalent
substitute
objectionable
use
money
opinion
principal
reason
adopting
strong
presumption
claims
matter
administrative
convenience
overriding
interest
keeping
government
whether
legislature
courts
business
evaluating
relative
merits
differing
religious
claims
risk
governmental
approval
disapproval
others
perceived
favoring
one
religion
another
important
risk
establishment
clause
designed
preclude
today
holding
limited
claim
tax
exemption
believe
however
standard
places
almost
insurmountable
burden
individual
objects
valid
neutral
law
general
applicability
ground
law
proscribes
prescribes
conduct
religion
prescribes
proscribes
better
explains
holdings
standard
articulated
today
see
gillette
selective
service
laws
braunfeld
brown
sunday
closing
laws
prince
massachusetts
child
labor
laws
jacobson
massachusetts
compulsory
vaccination
laws
reynolds
polygamy
law
principal
exception
wisconsin
yoder
granted
amish
exemption
wisconsin
compulsory
law
actually
applying
subjective
balancing
approach
purports
apply
today
attempt
distinguish
yoder
unconvincing
precisely
religious
interest
implicated
cases
wisconsin
interest
requiring
children
attend
school
reach
age
surely
inferior
federal
interest
collecting
social
security
taxes
also
tension
standard
reasoning
thomas
review
bd
indiana
employment
security
sherbert
verner
arguably
however
laws
intended
provide
benefit
limited
class
otherwise
disadvantaged
persons
judged
different
standard
appropriate
enforcement
neutral
laws
general
applicability
cf
harris
mcrae
stevens
dissenting
tax
exemption
entails
cost
claimant
tax
exemptions
dispensed
religious
grounds
every
citizen
economic
motivation
join
favored
sects
comparable
economic
motivation
explain
conduct
employees
sherbert
thomas
cases
changes
work
requirements
dictated
employer
forced
employees
surrender
jobs
preferred
retain
rather
accept
unemployment
compensation
case
treatment
religious
objection
new
job
requirements
though
tantamount
physical
impairment
made
impossible
employee
continue
work
changed
circumstances
viewed
protection
unequal
treatment
rather
grant
favored
treatment
members
religious
sect
events
decision
thomas
clearly
compelled
sherbert