Scripture Press Foundation v. United States’s Empirical Analysis
285 F.2d 800 · 1961
Citation profile
17 federal appellate · 3 district ·
How this case has been cited
Cited by 60 later decisions — most recently August 2013 · most notably Stevens Bros. Foundation, Inc. v. Commissioner of Internal Revenue (1963), Parker v. Commissioner (1966)
17 federal appellate · 3 district ·
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
Relationships
Applies 26 U.S.C. § 101 · 26 U.S.C. § 421 · 26 U.S.C. § 422 · 26 U.S.C. § 512 · 42 U.S.C. § 1011 (§ 811 of the Social Security Act of 1935)
Relies on Automobile Club of Mich. v. Commissioner · Better Business Bureau of Washington, D. C., Inc. v. United States · ICC v. Parker · Trinidad v. Sagrada Orden De Predicadores De La Provincia Del Santisimo Rosario De Filipinas
Most-quoted passages
The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 60 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““We think that plaintiff’s assertion that its instructional activities are more important to plaintiff than its selling activities is entirely sincere. The evidence in this case, as is amply borne out by the findings of the trial commissioner, shows that throughout its history Scripture Press has been led by people of devout and intense religious conviction. However, the intensity of the-religious convictions of the plaintiff’s members and officers cannot operate to exempt them from the tax law if the activities of the plaintiff cannot in themselves justify such an exemption. Piety is no defense to the assessments of the tax collector. * «• * * * * “We think it is fair in making a determination as to what was the most important aspect of plaintiff’s work to compare how much plaintiff accumulated as a result of its sales of religious literature and how much it expended for instructional activi- ' ties.” 152 Ct.Cl. at 470 , 285 F.2d at 804 .”
3 later decisions quote this exact passage“(6) Corporations, and any community chest, fund, or foundation, organized and operated exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private shareholder or individual, and no substantial part of the activities of which is carrying on propaganda, or otherwise attempting, to influence legislation.”
3 later decisions quote this exact passage“******* (3) Corporations, and any community chest, fund, or foundation, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private shareholder or individual, no substantial part of the activities of which is carrying on propaganda, or otherwise attempting, to influence legislation, and which does not participate in, or intervene in (including the publishing or. distributing of statements), any political campaign on behalf of any candidate for public office.”
2 later decisions quote this exact passage
How this case has been treated — in progress
Whether each later court followed, distinguished, criticized, or overruled this decision. The treatment classification (task #35) runs highest-cited cases first and lights up here as it reaches this one.