Legal Opinion
Finlator v. Powers
Court of Appeals for the Fourth Circuit
Decided May 10, 1990No. 89-2767PublishedCited by 50 opinions
1Opinion of the Court
ERVIN, Chief Judge:
The appellants brought this action against the Secretary of Revenue (the “Secretary”) of the State of North Carolina (the “State”) to enjoin the enforcement and challenge the constitutionality of N.C.Gen. Stat. § 105-164.13(14) (the “Exemption”), which exempts “Holy Bibles” from the State’s retail sales and use tax. The appellants claim that the Exemption violates the establishment clause of the United States Constitution, and constitutes content-based discrimination in violation of the first amendment and 42 U.S.C. § 1983. The district court granted the Secretary’s motion…
2Cases cited13 opinions
- Conley v. GibsonSupreme Court of the United States · 1957
- Warth v. SeldinSupreme Court of the United States · 1975
- Valley Forge Christian College v. Americans United for Separation of Church and State, Inc.Supreme Court of the United States · 1982
- Flast v. CohenSupreme Court of the United States · 1968
- Sierra Club v. MortonSupreme Court of the United States · 1972
8 more not listed; retrieve them via the Exa API.
3Cited by50 opinions
- Hibbs v. WinnSupreme Court of the United States · 2004
- Domenico De Sole v. United States of America, Chesapeake Bay Yacht Racing Association, United States Yacht Racing Union, Incorporated, Amici CuriaeCourt of Appeals for the Fourth Circuit · 1991
- Crosten v. KamaufDistrict Court, D. Maryland · 1996
- Goldstar (Panama) S.A. v. United StatesCourt of Appeals for the Fourth Circuit · 1992
- Peoples v. Wendover Funding, Inc.District Court, D. Maryland · 1998
45 more not listed; retrieve them via the Exa API.