Legal Opinion
Jimmy Swaggart Ministries v. State Board of Equalization
California Court of Appeal
Decided August 29, 1988No. D005707PublishedCited by 16 opinions
1Opinion of the Court
*1273Opinion
KREMER, P. J.
The Jimmy Swaggart Ministries (Ministries) appeals a judgment refusing a refund of sales and use taxes paid under protest to the State of California. Ministries contends the taxes burden the free exercise of religion, excessively entangle the state with religion and offend the Ninth and Tenth Amendments. Ministries also contends insufficient facts support findings it was a “retailer” within the meaning of the tax laws or that it had a sufficient nexus to California to allow imposition of the sales and use taxes, that the trial court committed various evidentiary errors and…
2Cases cited35 opinions
- Griswold v. ConnecticutSupreme Court of the United States · 1965
- Lemon v. KurtzmanSupreme Court of the United States · 1971
- Walz v. Tax Comm'n of City of New YorkSupreme Court of the United States · 1970
- Heffron v. International Society for Krishna Consciousness, Inc.Supreme Court of the United States · 1981
- Murdock v. PennsylvaniaSupreme Court of the United States · 1943
30 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Jimmy Swaggart Ministries v. Board of Equalization of CaliforniaSupreme Court of the United States · 1990
- Landry v. Berryessa Union School DistrictCalifornia Court of Appeal · 1995
- Preston v. State Board of EqualizationCalifornia Supreme Court · 2001
- Title Insurance. Co. v. State Board of EqualizationCalifornia Supreme Court · 1992
- J. H. McKnight Ranch, Inc. v. Franchise Tax BoardCalifornia Court of Appeal · 2003
11 more not listed; retrieve them via the Exa API.