Open Access. Powered by Scholars. Published by Universities.®
- Discipline
-
- First Amendment (3)
- Civil Rights and Discrimination (2)
- Administrative Law (1)
- Commercial Law (1)
- Constitutional Law (1)
-
- Courts (1)
- Economics (1)
- Labor and Employment Law (1)
- Law and Economics (1)
- Law and Politics (1)
- Law and Race (1)
- Law and Society (1)
- Legal History (1)
- Nonprofit Organizations Law (1)
- Political Economy (1)
- Public Law and Legal Theory (1)
- Religion Law (1)
- Social and Behavioral Sciences (1)
- Supreme Court of the United States (1)
- Tax Law (1)
- Taxation-Federal (1)
- Taxation-State and Local (1)
- Institution
Articles 1 - 4 of 4
Full-Text Articles in Law
A More Capacious Concept Of Church, Philip Hackney, Samuel D. Brunson
A More Capacious Concept Of Church, Philip Hackney, Samuel D. Brunson
Articles
United States tax law provides churches with extra benefits and robust protection from IRS enforcement actions. Churches and religious organizations are automatically exempt from the income tax without needing to apply to be so recognized and without needing to file a tax return. Beyond that, churches are protected from audit by stringent procedures. There are good reasons to consider providing a distance between church and state, including the state tax authority. In many instances, Congress granted churches preferential tax treatment to try to avoid excess entanglement between church and state, though that preferential treatment often just shifts the locus of …
The Unrelenting Libertarian Challenge To Public Accommodations Law, Samuel R. Bagenstos
The Unrelenting Libertarian Challenge To Public Accommodations Law, Samuel R. Bagenstos
Articles
There seems to be a broad consensus that Title II of the Civil Rights Act of 1964, which prohibits race discrimination in “place[s] of public accommodation,” was a remarkable success. But the consensus is illusory. Laws prohibiting discrimination by public accommodations currently exist under a significant legal threat. And this threat is merely the latest iteration in the controversy over public accommodations laws that began as early as Reconstruction. This Article begins by discussing the controversy in the Reconstruction and Civil Rights Eras over the penetration of antidiscrimination principles into the realm of private businesses’ choice of customers. Although the …
Above The Law? The Constitutionality Of The Ministerial Exemption From Antidiscrimination Law, Caroline Mala Corbin
Above The Law? The Constitutionality Of The Ministerial Exemption From Antidiscrimination Law, Caroline Mala Corbin
Articles
No abstract provided.
Elfbrandt V. Russell: The Demise Of The Loyalty Oath, Jerold H. Israel
Elfbrandt V. Russell: The Demise Of The Loyalty Oath, Jerold H. Israel
Articles
In Elfbrandt v. Russell, the Supreme Court, in a 5-to-4 decision, declared unconstitutional Arizona's requirement of a loyalty oath from state employees. At first glance, Elfbrandt appears to be just another decision voiding a state loyalty oath on limited grounds relating to the specific language of the particular oath. Yet, several aspects of Mr. Justice Douglas' opinion for the majority suggest that Elfbrandt is really of far greater significance: it may sharply limit the scope and coverage of loyalty oaths generally and, indeed, may presage a ruling invalidating all such oaths. Of course, only the Supreme Court can determine this. …