Federal Court Strikes Down Religious Tax Exemption

Law360, New York (November 22, 2013, 3:43 PM EST) -- A Wisconsin federal court on Friday struck down an Internal Revenue Code provision passed in 1954 that excluded housing expenses from the gross income of ministers, concluding the regulation violated the First Amendment’s establishment clause.

The Western District of Wisconsin enjoined the Internal Revenue Service from allowing ministers to claim housing expense exemptions because Revenue Code Section 107(2) gave impermissible preferential treatment to religious leaders, while sticking all other taxpayers with the bill.

In halting the Internal Revenue Service’s use of the special housing deduction for...
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Case Information

Case Title

Freedom From Religion Foundation, Inc. et al v. Geithner, Timothy et al


Case Number

3:11-cv-00626

Court

Wisconsin Western

Nature of Suit

Civil Rights: Other

Judge

Barbara B. Crabb

Date Filed

September 12, 2011

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