Milton Mayer v. Ernest Wright, Regional Commissioner of Internal Revenue Service, and Harold Hawkins, District Director of Internal Revenue Service

This case is here on appeal from an order of the district court dismissing a complaint filed by appellant in which the latter sought a declaratory judgment as to his “rights and legal relations” to make “payment of that part of his Federal income tax that is expended for past, present and possible future wars.”

It appears that appellant in 1952 filed his income tax return in which he reported his income and the amount of tax due thereon — $198.76—but paid only one-half the amount. The remaining half he withheld on the ground that he is a conscientious objector to war and cannot be required to pay that part of his tax which is budgeted and expended by the Federal government for war or military preparations. In 1953 and 1954 warrants of distraint were issued against him for the unpaid balance plus interest, and in 1955 the unpaid amount was collected from him. In 1956 appellant filed his complaint for declaratory relief, as above mentioned. The claim appears bottomed on the supposition that the payment of taxes under the circumstances impinges on appellant’s freedom of worship under the First Amendment to the Constitution.

It is obvious that appellant is not entitled to the relief…