United States v. American Friends Svc. Comm.Annotate this Case
419 U.S. 7 (1974)
U.S. Supreme Court
United States v. American Friends Svc. Comm., 419 U.S. 7 (1974)
United States v. American Friends Service Committee
Decided October 29, 1974
419 U.S. 7
Appellee employees, conscientious objectors, pursuant to whose request appellee religious corporation, their employer, agreed to cease withholding under 26 U.S.C. § 3402 a portion of their wages deemed allocable to military expenditures, sought injunctive relief claiming that enforcement of § 3402 deprived them of their First Amendment rights to bear witness to their religious beliefs opposing war. The District Court entered judgment for the employees.
Held: The Anti-Injunction Act, 26 U.S.C. § 7421(a), which prohibits suits "for the purpose of restraining the assessment or collection of any tax," bars the relief granted to the employees, Bob Jones University v. Simon,416 U. S. 725; Commissioner v. "Americans United" Inc.,416 U. S. 752; and since the employees concededly cannot show that the Government would not prevail in a refund action, they do not qualify for a judicial exception to § 74-21(a) under the rules prescribed by Enochs v. Williams Packing & Navigation Co.,370 U. S. 1.
368 F.Supp. 1176, reversed in part.