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1982 United States Supreme Court case
United States v. Lee , 455 U.S. 252 (1982), was a
United States Supreme Court case establishing
precedent regarding the limits of
free exercise of religious conscience by employers.
Background
The appellant, an
Amish employer, sued the
Federal Government of the United States following an assessment for unpaid
Social Security taxes, claiming that the imposition of such taxes violated his freedom of conscience. The
District Court had found in favor of the appellant.
Ruling
Chief Justice
Warren Burger delivered the opinion of the Court, with Justices Brennan, White, Marshall, Blackmun, Powell, Rehnquist, and O'Connor, joining, and Justice Stevens separately concurring.
The Court's opinion held that the tax imposed on employers to support the social security system must be uniformly applicable to all, except if the
United States Congress explicitly provides otherwise. The Court's majority opinion explained its reasoning:
The conclusion that there is a conflict between the Amish faith and the obligations imposed by the social security system is only the beginning, however, and not the end of the inquiry. Not all burdens on religion are unconstitutional. See, e. g.,
Prince v. Massachusetts , 321 U.S. 158 (1944);
Reynolds v. United States , 98 U.S. 145 (1879). The state may justify a limitation on religious liberty by showing that it is essential to accomplish an overriding governmental interest ...
Congress and the courts have been sensitive to the needs flowing from the
Free Exercise Clause , but every person cannot be shielded from all the burdens incident to exercising every aspect of the right to practice religious beliefs. When followers of a particular sect enter into commercial activity as a matter of choice, the limits they accept on their own conduct as a matter of conscience and faith are not to be superimposed on the statutory schemes which are binding on others in that activity. Granting an exemption from social security taxes to an employer operates to impose the employer's religious faith on the employees.
[1]
Use as precedent
Lee was cited during
oral arguments in
Burwell v. Hobby Lobby (2014), a case about how the contraception requirement in the
Patient Protection and Affordable Care Act affected closely held for-profit corporations.
[2]
See also
References
Further reading
Rains, Mark Stanley (1982).
"United States v. Lee: An Insensitive Approach to the Free Exercise of Religion" . Tulsa Law Journal . 18 (2): 305–37.
Duthu, N. Bruce (1982). "United States v. Lee : Limitations on the Free Exercise of Religion". Loyola Law Review . 28 (4): 1216–24.
Stevens, John V.; Tulio, John G. (1984).
"United States v. Lee , a Second Look" . Journal of Church and State . 26 (3): 455–72.
doi :
10.1093/jcs/26.3.455 .
Patrick, John J.; Long, Gerald P., eds. (1999).
"Document 43: United States v. Lee (1982)" . Constitutional Debates on Freedom of Religion: A Documentary History . pp. 116–9.
ISBN
978-0-313-30140-7 .
Ferrara, Peter J. (2003).
"Social Security and Taxes" . In Kraybill, Donald B. (ed.). The Amish and the State . pp. 125–43.
ISBN
978-0-8018-7430-7 .
Guinn, David E., ed. (2006).
"Socioeconomic Regulation" . Faith on Trial: Communities of Faith, the First Amendment, and the Theory of Deep Diversity . pp. 123–5.
ISBN
978-0-7391-1764-4 .
Vile, John R. (2010).
"United States v. Lee, 455 U.S. 252; 102 S. Ct. 1051; 71L. Ed. 2d 127 (1982)" . Essential Supreme Court Decisions: Summaries of Leading Cases in U.S. Constitutional Law . p. 237.
ISBN
978-1-4422-0386-0 .
External links
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Obscenity
Rosen v. United States (1896)
United States v. One Book Called Ulysses (S.D.N.Y. 1933)
Roth v. United States (1957)
One, Inc. v. Olesen (1958)
Smith v. California (1959)
Marcus v. Search Warrant (1961)
MANual Enterprises, Inc. v. Day (1962)
Jacobellis v. Ohio (1964)
Quantity of Books v. Kansas (1964)
Ginzburg v. United States (1966)
Memoirs v. Massachusetts (1966)
Redrup v. New York (1967)
Ginsberg v. New York (1968)
Stanley v. Georgia (1969)
United States v. Thirty-seven Photographs (1971)
Kois v. Wisconsin (1972)
Miller v. California (1973)
Paris Adult Theatre I v. Slaton (1973)
United States v. 12 200-ft. Reels of Film (1973)
Jenkins v. Georgia (1974)
Southeastern Promotions, Ltd. v. Conrad (1975)
Erznoznik v. City of Jacksonville (1975)
Young v. American Mini Theatres, Inc. (1976)
Vance v. Universal Amusement Co., Inc. (1980)
American Booksellers Ass'n, Inc. v. Hudnut (7th Cir. 1985)
People v. Freeman (Cal. 1988)
United States v. X-Citement Video, Inc. (1994)
Reno v. ACLU (1997)
United States v. Playboy Entertainment Group, Inc. (2000)
City of Los Angeles v. Alameda Books, Inc. (2002)
Ashcroft v. ACLU I (2002)
United States v. American Library Ass'n (2003)
Ashcroft v. ACLU II (2004)
Nitke v. Gonzales (S.D.N.Y. 2005)
United States v. Williams (2008)
American Booksellers Foundation for Free Expression v. Strickland (6th Cir. 2009)
United States v. Kilbride (9th Cir. 2009)
United States v. Stevens (2010)
Brown v. Entertainment Merchants Ass'n (2011)
FCC v. Fox Television Stations, Inc. (2012)
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Rowan v. U.S. Post Office Dept. (1970)
Pittsburgh Press Co. v. Pittsburgh Comm'n on Human Relations (1973)
Lehman v. Shaker Heights (1974)
Goldfarb v. Virginia State Bar (1975)
Bigelow v. Virginia (1975)
Virginia State Pharmacy Bd. v. Virginia Citizens Consumer Council (1976)
Linmark Assoc., Inc. v. Township of Willingboro (1977)
Carey v. Population Services International (1977)
Bates v. State Bar of Arizona (1977)
In re Primus (1978)
Ohralik v. Ohio State Bar Association (1978)
Friedman v. Rogers (1979)
Consol. Edison Co. v. Public Serv. Comm'n (1980)
Central Hudson Gas & Electric Corp. v. Public Service Commission (1980)
Metromedia, Inc. v. San Diego (1981)
In re R.M.J. (1982)
Hoffman Estates v. The Flipside, Hoffman Estates, Inc. (1982)
Zauderer v. Off. of Disciplinary Counsel of Supreme Court of Ohio (1985)
Pacific Gas & Electric Co. v. Public Utilities Comm'n of California (1986)
Posadas de Puerto Rico Assoc. v. Tourism Co. of Puerto Rico (1986)
San Francisco Arts & Athletics, Inc. v. U.S. Olympic Committee (1987)
Shapero v. Kentucky Bar Association (1988)
Riley v. Nat'l Fed'n of the Blind (1988)
State University of New York v. Fox (1989)
Peel v. Attorney Registration and Disciplinary Commission of Illinois (1990)
City of Cincinnati v. Discovery Network (1993)
Edenfield v. Fane (1993)
United States v. Edge Broadcasting Co. (1993)
Ibanez v. Florida Dept. of Business and Professional Regulation, Bd. of Accountancy (1994)
Lebron v. National Railroad Passenger Corp. (1995)
Rubin v. Coors Brewing Co. (1995)
Florida Bar v. Went For It, Inc. (1995)
44 Liquormart, Inc. v. Rhode Island (1996)
Glickman v. Wileman Brothers & Elliot, Inc. (1997)
Greater New Orleans Broadcasting Assn., Inc. v. United States (1999)
Los Angeles Police Department v. United Reporting Publishing Co. (1999)
United States v. United Foods Inc. (2001)
Lorillard Tobacco Co. v. Reilly (2001)
Thompson v. Western States Medical Center (2002)
Nike, Inc. v. Kasky (2003)
Johanns v. Livestock Marketing Ass'n (2005)
Tennessee Secondary School Athletic Assn. v. Brentwood Academy (2007)
Milavetz, Gallop & Milavetz, P.A. v. United States (2010)
Jerman v. Carlisle, McNellie, Rini, Kramer & Ulrich LPA (2010)
Sorrell v. IMS Health Inc. (2011)
Expressions Hair Design v. Schneiderman (2017)
Matal v. Tam (2017)
Iancu v. Brunetti (2019)
Barr v. American Association of Political Consultants (2020)
Vidal v. Elster (2024)
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