Cases by Topic Group : Religious Liberty Archive : Rothgerber Johnson & Lyons LLP, Colorado Springs, CO

Cases by Topic Group
Tax on Religion, Sorted by Year, Click here to sort by Case Name.

Case Name	Year	Decision of the Court	Topic Group(s)
Douglas v. City of Jeannette,3 19 U.S. 157	1943	Case was not properly in federal court; same ordinance was dealt with in Murdock.	Jehovah's Witnesses Religious Literature Distribution Tax on Religion
Murdock v. Pennsylvania, 319 U.S. 105	1943	The mere fact that religious literature is sold by itinerant preachers rather than donated does not transform evangelism into a commercial enterprise; tax is unconstitutional.	Jehovah's Witnesses Religious Literature Distribution Tax on Religion
Follett v. Town of McCormick, 321 U.S. 573	1944	Disallowed flat license tax on minister distributing religious material.	Jehovah's Witnesses Religious Literature Distribution Tax on Religion
Jimmy Swaggart Ministries v. Bd. of Equalization, 493 U.S. 378	1990	Upheld uniform state levy of sales and use taxes on sale of religious material.	Tax Exemptions Tax on Religion

Except for those entries preceded by an asterisk, Professor Carl H. Esbeck, Isabelle Wade and Paul C. Lyda Professor of Law, University of Missouri-Columbia prepared and copyrighted the text under the column entitled "Decision of the Court." L. Martin Nussbaum, co-chair of the Rothgerber Johnson & Lyons Religious Institutions Group prepared the text under the column entitled "Decision of the Court" which is preceded by an asterisk. The Rothgerber Johnson & Lyons LLP Religious Institutions Group gratefully acknowledges Professor Esbeck's permission to reprint the text which he prepared.

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