Annie Gaylor v. Steven Mnuchin

Brennan, Circuit Judge.

*423 Since the Founders crafted the Religion Clauses of the First Amendment, courts have grappled with the "play in the joints" between them. Walz v. Tax Comm. of City of N.Y. , 397 U.S. 664 , 669, 90 S.Ct. 1409 , 25 L.Ed.2d 697 (1970). This case calls us to do so once more. Freedom From Religion Foundation ("FFRF") claims that a longstanding tax code exemption for religious housing, 26 U.S.C. § 107 (2) of the Internal Revenue Code, violates the Establishment Clause. The district court agreed. The U.S. Treasury Department and several intervening religious organizations ask…