Ferguson v. Commissioner of Internal Revenue

921 F.2d 588 (1991)

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Ferguson v. Commissioner of Internal Revenue

United States Court of Appeals for the Fifth Circuit
921 F.2d 588 (1991)

SC

Facts

Betty Ann Ferguson (plaintiff) filed a complaint in tax court against the Commissioner of Internal Revenue (defendant). Ferguson planned to introduce evidence through her own testimony but, based on a religious objection, refused to swear or affirm as part of an oath prior to her testimony. Ferguson suggested the following alternative: “I, [Betty Ann Ferguson], do hereby declare that the facts I am about to give are, to the best of my knowledge and belief, accurate, correct, and complete.” Ferguson also agreed to add a sentence to this alternative oath that referenced penalties of perjury for failing to tell the truth. The tax court declined to inquire into Ferguson’s religious beliefs, declined her suggestion for an alternative oath, and refused to let her testify. The tax court then dismissed her case. Ferguson appealed.

Rule of Law

Issue

Holding and Reasoning (Per curiam)

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