Court Opinion

ID: 9773569
Source: CourtListenerOpinion
Date Created: 2023-08-29 17:50:06.868908+00
Date Added: 2024-06-11T07:31:54.875313
License: Public Domain

SEILER, Judge,
concurring in result.
As I understand the situation, the only evidence offered by appellant before the commission was a witness whom the commission found not credible with respect to his testimony bearing on the issues. We are not going to disturb that finding. Beyond question, then, appellant has not carried the burden of establishing an exemption from taxation. In my opinion, this disposes of the appeal.
We should be careful not to do anything to restrict religious freedom and I am sure the principal opinion has no intention to do otherwise, but if it is necessary to define religious worship or religion, I do not believe we should restrict the definition to conventional orthodox religions, which it seems to me is what the principal opinion does. History shows that what is ortho*846doxy today was once heresy. I therefore concur in result only.