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Full-Text Articles in Law
God Is My Roommate? Tax Exemptions For Parsonages Yesterday, Today, And (If Constitutional) Tomorrow, Samuel D. Brunson
God Is My Roommate? Tax Exemptions For Parsonages Yesterday, Today, And (If Constitutional) Tomorrow, Samuel D. Brunson
Indiana Law Journal
In 2019, the Seventh Circuit decided an Establishment Clause question that had been percolating through the courts for two decades. It held that the parsonage allowance, which permits “ministers of the gospel” to receive an untaxed housing allowance, does not violate the Establishment Clause of the Constitution. It grounded its conclusion in part on the “historical significance” test the Supreme Court established in its Town of Greece v. Galloway decision.
In coming to that conclusion, the Seventh Circuit cited a 200-year unbroken history of property tax exemptions for religious property. According to the Seventh Circuit, that history demonstrated that both …
Tax Liens, Tax Sales, And Due Process, Frank S. Alexander
Tax Liens, Tax Sales, And Due Process, Frank S. Alexander
Indiana Law Journal
No abstract provided.
Must We Carry Our Stocks And Bonds In Our Pockets, Floyd E. Dix
Must We Carry Our Stocks And Bonds In Our Pockets, Floyd E. Dix
Indiana Law Journal
(Being an attempt to follow the reasoning of the Supreme Court of the United States during the past forty years, by which it has for a second time arrived at multiple taxation of intangibles)