Legal Opinion
Strayhorn v. Ethical Society of Austin
Texas Court of Appeals, 3rd District (Austin)
Decided May 1, 2003No. 03-02-00066-CVPublishedCited by 4 opinions
1Opinion of the Court
OPINION
MACK KIDD, Justice.
The Ethical Society of Austin (“the Ethical Society”), a congregation of individuals who meet regularly to practice a belief system known as “Ethical Culture,” seeks tax-exempt status as a religious organization under the tax code. See Tex. Tax Code Ann. §§ 171.058, 151.310(a)(1), 156.102 (West 2002). The Texas Comptroller denied the application on the ground that the Ethical Society must demonstrate that it requires belief in a “God, Gods, or higher power” (hereinafter “the Supreme Being test”) in order to qualify. The trial court found that the Ethical Society…
2Cases cited26 opinions
- Wisconsin v. YoderSupreme Court of the United States · 1972
- Everson v. Board of Ed. of EwingSupreme Court of the United States · 1947
- Walz v. Tax Comm'n of City of New YorkSupreme Court of the United States · 1970
- United States v. SeegerSupreme Court of the United States · 1965
- Welsh v. United StatesSupreme Court of the United States · 1970
21 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Voice of Cornerstone Church Corp. v. Pizza Property Partners, Texas Court of Appeals, 3rd District (Austin)2005
- American Atheists, Inc. v. ShulmanDistrict Court, E.D. Kentucky · 2014
- the Voice of the Cornerstone Church Corporation v. Pizza Property Partners, David J. Miller, John W. Hoberman, John G. Farrar, Exxon Mobil Corporation and ExxonMobil Oil Corporation, Texas Court of Appeals, 3rd District (Austin)2005
- the Voice of the Cornerstone Church Corporation v. Pizza Property Partners, David J. Miller, John W. Hoberman, John G. Farrar, Exxon Mobil Corporation and ExxonMobil Oil Corporation, Texas Court of Appeals, 3rd District (Austin)2005