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United States v. Christian Echoes Ministry, 404 U.S. 561 (1982)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
United States v. Christian Echoes Ministry, 404 U.S. 561 (1982)
United States v. Christian Echoes National Ministry, In. No. 71-565 Decided January 24, 1972 404 U.S. 561
APPEAL FROM THE UNITED STATES DISTRICT COURT
FOR THE NORTHERN DISTRICT OF OKLAHOMA
Syllabus
Appellee, a nonprofit religious corporation, brought this refund suit, claiming that it was entitled to tax exempt status under § 501(c)(3) of the 1954 Internal Revenue Code. The District Court held that, under the facts adduced at trial, appellee qualified for exemption. It went on, however, to conclude that the Internal Revenue Service (IRS), in revoking that exemption, violated (1) free exercise requirements by analyzing each activity of appellee and classifying it as "religious" or "political," and (2) due process requirements by singling appellee out, among all other religious organizations, for investigation and exemption revocation without supporting evidence.
Held: This Court has no jurisdiction to entertain the direct appeal that the Government seeks to take under 28 U.S.C. § 1252 from the District Court’s decision, which did not hold § 501(c)(3) unconstitutional as a whole or as applied, but was merely directed at the method and means by which the IRS enforced § 501(c)(3) in this case.
Vacated and remanded.
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Chicago: U.S. Supreme Court, "Syllabus," United States v. Christian Echoes Ministry, 404 U.S. 561 (1982) in 404 U.S. 561 Original Sources, accessed November 24, 2024, http://originalsources.com/Document.aspx?DocID=8MU6GW7WHCATHBW.
MLA: U.S. Supreme Court. "Syllabus." United States v. Christian Echoes Ministry, 404 U.S. 561 (1982), in 404 U.S. 561, Original Sources. 24 Nov. 2024. http://originalsources.com/Document.aspx?DocID=8MU6GW7WHCATHBW.
Harvard: U.S. Supreme Court, 'Syllabus' in United States v. Christian Echoes Ministry, 404 U.S. 561 (1982). cited in 1982, 404 U.S. 561. Original Sources, retrieved 24 November 2024, from http://originalsources.com/Document.aspx?DocID=8MU6GW7WHCATHBW.
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