Legal Opinion
Gaylor v. Mnuchin
District Court, W.D. Wisconsin
Decided October 6, 2017No. 16-cv-215-bbcPublishedCited by 4 opinions
1Opinion of the Court
OPINION AND ORDER
BARBARA B. CRABB, District Judge
The question in this ease is whether Congress may give a subset of religious employees an income tax exemption for which no one else qualifies. At issue is the constitutionality of 26 U.S.C. § 107(2), which excludes from the gross incomp of a “minister of the gospel” a “rental allowance paid to him as part of his compensation.” (Although the phrase “minister of the gospel” appears on its face to be limited to Christian ministers, the Internal Revenue Service has interpreted the phrase liberally to encompass certain religious leaders of other…
2Cases cited47 opinions
- Lujan v. Defenders of WildlifeSupreme Court of the United States · 1992
- Lemon v. KurtzmanSupreme Court of the United States · 1971
- Agostini v. FeltonSupreme Court of the United States · 1997
- Walz v. Tax Comm'n of City of New YorkSupreme Court of the United States · 1970
- Cutter v. WilkinsonSupreme Court of the United States · 2005
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3Cited by4 opinions
- Annie Gaylor v. Steven MnuchinCourt of Appeals for the Seventh Circuit · 2019
- Annie Gaylor v. Steven MnuchinCourt of Appeals for the Seventh Circuit · 2019
- Nonbelief Relief, Inc. v. KautterDistrict Court, District of Columbia · 2020
- Wayne R. Felton & Deodra J. Felton v. CommissionerUnited States Tax Court · 2018