Legal Opinion
United States v. Indianapolis Baptist Temple
Court of Appeals for the Seventh Circuit
Decided August 14, 2000No. 00-1102PublishedCited by 25 opinions
1Opinion of the Court
WILLIAMS, Circuit Judge.
The members of Indianapolis Baptist Temple (IBT) believe it to be a sin for their church to pay taxes. Accordingly, since at least 1987, IBT has paid none of the federal employment taxes for which it is responsible. After attempts to secure payment of the taxes due through 1993 failed, the government filed suit against IBT to recover the amount owed. Unpersuaded by IBT’s various defenses, the district court granted the government summary judgment. IBT now appeals on the ground that the religion clauses of the First Amendment protect it from liability. We affirm.
I
IBT’was…
2Cases cited19 opinions
- Sherbert v. VernerSupreme Court of the United States · 1963
- Employment Div., Dept. of Human Resources of Ore. v. SmithSupreme Court of the United States · 1990
- City of Boerne v. FloresSupreme Court of the United States · 1997
- Agostini v. FeltonSupreme Court of the United States · 1997
- Church of the Lukumi Babalu Aye, Inc. v. City of HialeahSupreme Court of the United States · 1993
14 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- Richard Tomic v. Catholic Diocese of PeoriaCourt of Appeals for the Seventh Circuit · 2006
- Sandor Demkovich v. St. Andrew the Apostle ParishCourt of Appeals for the Seventh Circuit · 2021
- Derrick Neely-Beytarik-El v. Daniel ConleyCourt of Appeals for the Seventh Circuit · 2019
- United States v. Rohi Israel F/k/a Jarvis JeffersonCourt of Appeals for the Seventh Circuit · 2003
- Vineyard Christian Fellowship of Evanston, Inc. v. City of EvanstonDistrict Court, N.D. Illinois · 2003
20 more not listed; retrieve them via the Exa API.