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United States v. Lee | |
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Argued November 2, 1981 Decided February 23, 1982 | |
Full case name | United States v. Lee |
Citations | 455 U.S. 252 ( more ) 102 S. Ct. 1051; 71 L. Ed. 2d 127 |
Argument | Oral argument |
Case history | |
Prior | 497 F. Supp. 180 (W.D. Pa. 1980) |
Holding | |
The tax imposed on employers to support the Social Security System does not violate the Free Exercise Clause due to its need to be uniformly applicable and its accomplishment of an overriding governmental interest. | |
Court membership | |
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Case opinions | |
Majority | Burger, joined by Brennan, White, Marshall, Blackmun, Powell, Rehnquist, O'Connor |
Concurrence | Stevens |
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.
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.
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]
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]
The First Amendment to the United States Constitution prevents the government from making laws which regulate an establishment of religion, or that would prohibit the free exercise of religion, or abridge the freedom of speech, the freedom of the press, the freedom of assembly, or the right to petition the government for redress of grievances. It was adopted on December 15, 1791, as one of the ten amendments that constitute the Bill of Rights.
"Separation of church and state" is paraphrased from Thomas Jefferson and used by others in expressing an understanding of the intent and function of the Establishment Clause and Free Exercise Clause of the First Amendment to the United States Constitution which reads: "Congress shall make no law respecting an establishment of religion, or prohibiting the free exercise thereof..."
Lee v. Weisman, 505 U.S. 577 (1992), was a United States Supreme Court decision regarding school prayer. It was the first major school prayer case decided by the Rehnquist Court. It held that schools may not sponsor clerics to conduct even non-denominational prayer. The Court followed a broad interpretation of the Establishment Clause that had been standard for decades at the nation's highest court, a reaffirmation of the principles of such landmark cases as Engel v. Vitale and Abington v. Schempp.
Wisconsin v. Jonas Yoder, 406 U.S. 205 (1972), is the case in which the United States Supreme Court found that Amish children could not be placed under compulsory education past 8th grade. The parents' fundamental right to freedom of religion was determined to outweigh the state's interest in educating their children. The case is often cited as a basis for parents' right to educate their children outside of traditional private or public schools.
Reynolds v. United States, 98 U.S. 145 (1878), was a Supreme Court of the United States case that held that religious duty was not a defense to a criminal indictment. Reynolds was the first Supreme Court opinion to address the First Amendment's protection of religious liberties, impartial juries and the Confrontation Clauses of the Sixth Amendment.
In United States law, the Establishment Clause of the First Amendment to the United States Constitution, together with that Amendment's Free Exercise Clause, form the constitutional right of freedom of religion. The relevant constitutional text is:
Congress shall make no law respecting an establishment of religion, or prohibiting the free exercise thereof...
The Free Exercise Clause accompanies the Establishment Clause of the First Amendment to the United States Constitution. The Establishment Clause and the Free Exercise Clause together read:
Congress shall make no law respecting an establishment of religion, or prohibiting the free exercise thereof...
Employment Division, Department of Human Resources of Oregon v. Smith, 494 U.S. 872 (1990), is a United States Supreme Court case that held that the state could deny unemployment benefits to a person fired for violating a state prohibition on the use of peyote, even though the use of the drug was part of a religious ritual. Although states have the power to accommodate otherwise illegal acts performed in pursuit of religious beliefs, they are not required to do so.
Bowen v. Roy, 476 U.S. 693 (1986), was a United States Supreme Court case which established limits on freedom of religion in the United States.
McCollum v. Board of Education, 333 U.S. 203 (1948), was a landmark United States Supreme Court case related to the power of a state to use its tax-supported public school system to aid religious instruction. The case was a test of the separation of church and state with respect to education.
Cantwell v. Connecticut, 310 U.S. 296 (1940), is a decision by the United States Supreme Court holding that the First Amendment's federal protection of religious free exercise incorporates via the Due Process Clause of the Fourteenth Amendment and so applies to state governments too.
Sherbert v. Verner, 374 U.S. 398 (1963), was a case in which the Supreme Court of the United States held that the Free Exercise Clause of the First Amendment required the government to demonstrate both a compelling interest and that the law in question was narrowly tailored before it denied unemployment compensation to someone who was fired because her job requirements substantially conflicted with her religion.
Braunfeld v. Brown, 366 U.S. 599 (1961), was a case decided by the United States Supreme Court. In a 6-3 decision, the Court held that a Pennsylvania law forbidding the sale of various retail products on Sunday was not an unconstitutional interference with religion as described in the First Amendment to the United States Constitution.
In the United States, freedom of religion is a constitutionally protected right provided in the religion clauses of the First Amendment. Freedom of religion is closely associated with separation of church and state, a concept advocated by Colonial founders such as Dr. John Clarke, Roger Williams, William Penn, and later Founding Fathers such as James Madison and Thomas Jefferson.
Murdock v. Pennsylvania, 319 U.S. 105 (1943), was a case in which the Supreme Court of the United States held that an ordinance requiring door-to-door salespersons ("solicitors") to purchase a license was an unconstitutional tax on religious exercise.
Texas Monthly v. Bullock, 489 U.S. 1 (1989), was a case brought before the US Supreme Court in November 1988. The case was to test the legality of a Texas statute that exempted religious publications from paying state sales tax.
Tucker v. Texas, 326 U.S. 517 (1946), was a case in which the Supreme Court of the United States held that a state statute making it an offense to distribute literature in a federal government-owned town was an improper restriction on freedom of the press and religion.
Thomas v. Review Board of the Indiana Employment Security Division, 450 U.S. 707 (1981), was a case in which the Supreme Court of the United States held that Indiana's denial of unemployment compensation benefits to petitioner violated his First Amendment right to free exercise of religion, under Sherbert v. Verner (1963).
State Religious Freedom Restoration Acts are state laws based on the Religious Freedom Restoration Act (RFRA), a federal law that was passed almost unanimously by the U.S. Congress in 1993 and signed into law by President Bill Clinton. The laws mandate that religious liberty of individuals can only be limited by the "least restrictive means of furthering a compelling government interest". Originally, the federal law was intended to apply to federal, state, and local governments. In 1997, the U.S. Supreme Court in City of Boerne v. Flores held that the Religious Freedom Restoration Act only applies to the federal government but not states and other local municipalities within them. As a result, 21 states have passed their own RFRAs that apply to their individual state and local governments.
Burwell v. Hobby Lobby, 573 U.S. 682 (2014), is a landmark decision in United States corporate law by the United States Supreme Court allowing closely held for-profit corporations to be exempt from a regulation its owners religiously object to, if there is a less restrictive means of furthering the law's interest, according to the provisions of the Religious Freedom Restoration Act (RFRA). It is the first time that the court has recognized a for-profit corporation's claim of religious belief, but it is limited to closely held corporations. The decision does not address whether such corporations are protected by the free-exercise of religion clause of the First Amendment of the Constitution.