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Oliver v. State Tax Commission2/13/2001
affirm," the taxpayer's rationale for crossing out the reference to God is none of the state's business. Moreover, a person could sign the form as an affirmation and simply ignore, without deleting, the references to "swear" and to "So Help me God." In Oliver's case, however, he clearly has made it known that he is an atheist, which is certainly his right to proclaim. And it is, further, his right to delete the references to God when he signs the form. In any event, when a taxpayer opts to affirm, the words "So help me God" are surplus.
Conclusion
The trial court correctly upheld the constitutionality of section 137.155. Oliver, however, is entitled to a declaratory judgment that he is free, under section 137.155 and article I, section 5, of the Missouri Constitution, to affirm rather than to swear his required property list and to cross off "So help me God," if he so chooses. Rule 84.14 authorizes entry of an appropriate judgment. The trial court judgment is modified to declare that Oliver is free to delete the reference to God contained in the form provided by section 137.155 and to affirm rather than to swear to the required property list. As modified by the declaratory relief that is granted herein under Missouri law, the trial court's judgment is affirmed.
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