Legal Opinion
Freedom From Religion Foundation, Inc. v. Lew
Court of Appeals for the Seventh Circuit
Decided November 13, 2014No. 14-1152PublishedCited by 33 opinions
1Opinion of the Court
FLAUM, Circuit Judge.
The Freedom from Religion Foundation and its two co-presidents (collectively “the”) filed this suit to challenge the constitutionality of § 107 of the Internal Revenue Code, also known as the parsonage exemption. The exemption excludes the value of employer-provided housing benefits from the gross income of any “minister of the gospel.” 26 U.S.C. § 107. The plaintiffs conceded in the district court that they did not have standing to challenge § 107(1), which applies to in-kind housing provided to a minister, but argued that they did have standing to challenge § 107(2),…
2Cases cited24 opinions
- Lujan v. Defenders of WildlifeSupreme Court of the United States · 1992
- Allen v. WrightSupreme Court of the United States · 1984
- Valley Forge Christian College v. Americans United for Separation of Church and State, Inc.Supreme Court of the United States · 1982
- Hunt v. Washington State Apple Advertising CommissionSupreme Court of the United States · 1977
- Flast v. CohenSupreme Court of the United States · 1968
19 more not listed; retrieve them via the Exa API.
3Cited by33 opinions
- Carlos Moore v. Dewey BryantCourt of Appeals for the Fifth Circuit · 2017
- Citizens United to Protect Our Neighborhoods v. Village of Chestnut RidgeCourt of Appeals for the Second Circuit · 2024
- Annie Gaylor v. Steven MnuchinCourt of Appeals for the Seventh Circuit · 2019
- Prakel v. IndianaDistrict Court, S.D. Indiana · 2015
- Access Living of Metro. Chi., Inc. v. City of Chi.District Court, E.D. Illinois · 2019
28 more not listed; retrieve them via the Exa API.