Legal Opinion
Richard D. Warren Elizabeth K. Warren v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided August 26, 2002No. 00-71217PublishedCited by 8 opinions
1Opinion of the Court
ORDER; Concurrence by
Judge TALLMAN.
ORDER
Professor Erwin Chemerinsky has a filed a motion to intervene in this appeal, while the parties have filed a stipulation of dismissal under Fed. R.App. P. 42(b). We deny Prof. Chemerinsky’s motion and dismiss this appeal.
Rev. Richard D. Warren received approximately $80,000 annually from his church as a cash housing allowance. He claimed this entire amount as a tax exclusion under 26 U.S.C. § 107(2), which provides generally that rental allowances paid to “ministers of the gospel” are not taxable income. The IRS filed a notice of deficiency, claiming…
2Cases cited12 opinions
- Flast v. CohenSupreme Court of the United States · 1968
- South Carolina v. ReganSupreme Court of the United States · 1984
- Donnelly v. GlickmanCourt of Appeals for the Ninth Circuit · 1998
- United States of America, Ex Rel., Max Killingsworth v. Northrop CorporationCourt of Appeals for the Ninth Circuit · 1994
- In Re Leckie Smokeless Coal Company New River Mineral Resources Company Gould Resources, Incorporated, Debtors (Two Cases). United Mine Workers of America 1992 Benefit Plan, and Its Trustees United Mine Workers of America Combined Benefit Fund, and Its Trustees, Movants-Appellants v. Leckie Smokeless Coal Company New River Mineral Resources Company Gould Resources, Incorporated Royal Scot Minerals, Incorporated, and Unsecured Creditors Committee Office of the United States Trustee, Parties-In-Interest. United Mine Workers of America 1992 Benefit Plan, and Its Trustees United Mine Workers of America Combined Benefit Fund, and Its Trustees, Movants-Appellants v. Leckie Smokeless Coal Company New River Mineral Resources Company Gould Resources, Incorporated Royal Scot Minerals, Incorporated, and Unsecured Creditors Committee United States Trustee, Parties-In-Interest. In Re Lady H Coal Company, Incorporated Consolidated Sewell, Incorporated Sewell Coal Company Leivasy Mining Corporation Eastwood Construction, Incorporated, Debtors (Two Cases). Lady H Coal Company, Incorporated Consolidated Sewell, Incorporated Sewell Coal Company Leivasy Mining Corporation Eastwood Construction, Incorporated, Debtors-Appellees v. United Mine Workers of America 1992 Benefit Plan, and Its Trustees, Movant-Appellant, and United Mine Workers of America Combined Benefit Fund, and Its Trustees, Movant, and International Union, United Mine Workers of America District 17, United Mine Workers of America, Parties-In-Interest. Lady H Coal Company, Incorporated Consolidated Sewell, Incorporated Leivasy Mining Corporation Eastwood Construction, Incorporated, Debtors-Appellees v. United Mine Workers of America 1992 Benefit Plan, and Its Trustees, Movant-Appellant, and International Union, United Mine Workers of America District 17, United Mine Workers of America, Parties-In-InterestCourt of Appeals for the Fourth Circuit · 1996
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3Cited by8 opinions
- Elliott Industries Ltd. Partnership v. BP America Production Co.Court of Appeals for the Tenth Circuit · 2005
- Developmental Services Network v. Toby DouglasCourt of Appeals for the Ninth Circuit · 2011
- Gaylor v. MnuchinDistrict Court, W.D. Wisconsin · 2017
- Freedom From Religion Foundation, Inc. v. GeithnerDistrict Court, E.D. California · 2009
- Kevin Johnson v. Superintendent Mahanoy SCICourt of Appeals for the Third Circuit · 2025
3 more not listed; retrieve them via the Exa API.