Opinion ID: 453554
Heading Depth: 1
Heading Rank: 3

Heading: constitutional issues in the tax court

Text: 9 Courts routinely permit cursory questioning in the Tax Court to determine whether an organization is entitled to a religious exemption. Hall, 729 F.2d at 635 (citation omitted). This allows the court to determine whether the organization meets the objective criteria for tax-exempt status pursuant to Internal Revenue Code Sec. 170. Id. The entitlement to a tax exemption claimed by Kalgaard in this case raises no real questions regarding 'religion' as referred to in the First Amendment .... United States v. Dykema, 666 F.2d 1096, 1100 (7th Cir.1981), cert. denied, 456 U.S. 983, 102 S.Ct. 2257, 72 L.Ed.2d 861 (1982). 10 The plaintiff's claim that the Tax Court impermissibly decided a constitutional issue is without merit.