Lutheran Social Service v. United States’s Empirical Analysis
758 F.2d 1283 · 1985
Citation profile
6 federal appellate · 3 state decisions
How this case has been cited
Cited by 16 later decisions — most recently September 2018
6 federal appellate · 3 state decisions
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. § 501 · 26 U.S.C. § 6033 · 26 U.S.C. § 6652 · 28 U.S.C. § 1291
Relies on Consumer Product Safety Commission v. GTE Sylvania, Inc. · Russello v. United States · Oscar Mayer & Co. v. Evans · Bureau of Alcohol, Tobacco & Firearms v. Federal Labor Relations Authority · United States v. Price
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 16 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(1) A distinct legal existence; (2) a recognized creed and form of worship; (3) a definite and distinct ecclesiastical government; (4) a formal code of doctrine and discipline; (5) a distinct religious history; (6) a membership not associated with any church or denomination; (7) an organization of ordained ministers; (8) ordained ministers selected after completing prescribed studies; (9) a literature of its own; (10) established places of worship; (11) regular congregations; (12) regular religious services; (13) Sunday schools for religious instruction of the young; [and] (14) schools for the preparation of its ministers. Id. at 1286-87 citing Speech of Jerome Kurtz, IRS Commissioner, at PLI Seventh Biennial Conference on Tax Planning, Jan. 9, 1978, reprinted in Fed. Taxes (P-H) para. 54,820 (1978).”
2 later decisions quote this exact passage · from the majority“a religious * * * organization shall be considered to be engaged in * * * carrying out the functions of a church if its duties include the ministration of sacerdotal functions and the conduct of religious worship * * * [which is to be determined based upon] the tenets and practices of a particular body constituting a church.”
1 later decision quote this exact passage · from the majority“[w]here Congress includes particular language in one section of a statute but omits it in another section of the same [statute], it is generally presumed that Congress acts intentionally and purposely in the disparate inclusion or exclusion”
1 later decision quote this exact passage · from the concurrence
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.