Download the full report free. New Subscribers can have full access to the entire website and all editions for 3 months for only $17.95. If he objected to the social security system, he could have elected out of paying self-employment tax - generally not such a hot idea for a career minister, but Reverend Gunkle was already collecting a Navy pension. The Gunkle's case is best summed up in the words of the Second Circuit when it observed almost 30 years ago: Every year, with renewed vigor, many citizens seek sanctuary in the free exercise clause of the first amendment. Allowed HTML tags: