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roger
james
george
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briefs
john
harmon
pamela
stanton
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harriet
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texas
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cause
appellees
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jim
mattox
attorney
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mary
keller
first
assistant
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lou
mccreary
executive
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general
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curiae
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filed
american
booksellers
association
maxwell
lillienstein
american
civil
liberties
union
et
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james
harrington
steven
shapiro
john
powell
magazine
publishers
america
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minton
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cregan
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brennan
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judgment
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opinion
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school
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harlan
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arkansas
abington
school
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schempp
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texas
claims
compelling
interest
avoiding
violations
free
exercise
establishment
clauses
exemption
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end
without
exemption
texas
contends
sales
tax
might
trammel
free
exercise
rights
flat
license
tax
struck
applied
proselytizing
jehovah
witnesses
murdock
pennsylvania
addition
texas
argues
exemption
religious
publications
neither
advances
inhibits
religion
required
establishment
clause
elimination
entangle
church
state
greater
degree
exemption
reject
parts
argument
although
texas
may
widen
exemption
consonant
legitimate
secular
purpose
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decisions
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exercise
clause
prevents
state
eliminating
altogether
exemption
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publications
virtually
free
exercise
clause
require
exemption
governmental
program
unless
minimum
inclusion
program
actually
burdens
claimant
freedom
exercise
religious
rights
tony
susan
alamo
foundation
secretary
labor
citations
omitted
case
state
adduced
evidence
payment
sales
tax
subscribers
religious
periodicals
purchasers
religious
books
offend
religious
beliefs
inhibit
religious
activity
state
therefore
claim
persuasively
tax
exemption
compelled
free
exercise
clause
even
single
instance
let
alone
every
case
concrete
need
accommodate
religious
activity
shown
moreover
even
members
religious
group
succeeded
demonstrating
payment
sales
tax
less
plausibly
sales
tax
applied
printed
matter
violate
religious
tenets
means
obvious
state
required
free
exercise
clause
make
individualized
exceptions
lee
ruled
unanimously
federal
government
need
exempt
amish
employer
payment
social
security
taxes
notwithstanding
recognition
compliance
offend
religious
beliefs
noted
ot
burdens
religion
unconstitutional
held
state
may
justify
limitation
religious
liberty
showing
essential
accomplish
overriding
governmental
interest
although
balancing
test
set
forth
lee
must
performed
basis
state
interest
uniform
collection
sales
tax
appears
comparable
federal
government
interest
uniform
collection
social
security
taxes
mandatory
exemptions
free
exercise
clause
arguably
difficult
prove
one
suggested
members
major
religious
denominations
principal
beneficiaries
texas
tax
exemption
demonstrate
infringement
free
exercise
rights
sufficiently
serious
overcome
state
countervailing
interest
collecting
sales
tax
texas
claim
establishment
clause
mandates
least
favors
sales
tax
exemption
religious
periodicals
equally
unconvincing
exemption
seem
blatant
endorsement
religion
appears
face
produce
greater
state
entanglement
religion
denial
exemption
justice
stevens
noted
exists
overriding
interest
keeping
government
whether
legislature
courts
business
evaluating
relative
merits
differing
religious
claims
risk
governmental
approval
disapproval
others
perceived
favoring
one
religion
another
important
risk
establishment
clause
designed
preclude
concurring
judgment
see
bob
jones
university
prospect
inconsistent
treatment
government
embroilment
controversies
religious
doctrine
seems
especially
baleful
case
texas
sales
tax
exemption
statute
requires
public
officials
determine
whether
message
activity
consistent
teaching
faith
see
jones
wolf
serbian
eastern
orthodox
diocese
milivojevich
presbyterian
church
mary
elizabeth
blue
hull
memorial
presbyterian
church
texas
correct
pointing
compliance
government
regulations
religious
organizations
monitoring
compliance
government
agencies
enmesh
operations
church
state
degree
found
compliance
generally
impede
evangelical
activities
religious
groups
routine
factual
inquiries
commonly
associated
enforcement
tax
laws
bear
resemblance
kind
government
surveillance
previously
held
pose
intolerable
risk
government
entanglement
religion
tony
susan
alamo
foundation
secretary
labor
record
us
neither
free
exercise
clause
establishment
clause
prevents
texas
withdrawing
current
exemption
religious
publications
chooses
expand
promote
legitimate
secular
aim
conclusion
today
admittedly
tension
unnecessarily
sweeping
statements
murdock
pennsylvania
follett
mccormick
extent
language
opinions
inconsistent
decision
based
evolution
thinking
religion
clauses
last
years
disavow
murdock
ruled
city
impose
flat
license
tax
payable
persons
canvassing
soliciting
orders
goods
paintings
pictures
wares
merchandise
kind
jehovah
witnesses
went
door
door
distributing
literature
soliciting
people
purchase
certain
religious
books
pamphlets
follett
ruled
similarly
jehovah
witness
went
house
house
distributing
certain
books
exempt
free
exercise
clause
payment
flat
business
occupation
tax
booksellers
cases
majority
stated
sale
religious
pamphlets
itinerant
evangelists
form
preaching
murdock
supra
follett
supra
imposing
license
occupation
tax
preacher
tantamount
exacting
tax
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sermon
murdock
acknowledged
imposing
income
property
tax
preachers
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emphasized
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flat
license
occupation
tax
poses
greater
threat
free
exercise
religion
taxes
levied
collected
condition
pursuit
activities
whose
enjoyment
guaranteed
first
amendment
thus
restrains
advance
constitutional
liberties
inevitably
tends
suppress
exercise
see
follett
supra
one
accepts
majority
characterization
critical
issues
murdock
follett
decisions
easily
compatible
holding
striking
application
town
ordinance
jehovah
witnesses
follett
ordinance
found
material
respects
one
whose
application
restricted
murdock
declared
single
narrow
question
presented
whether
flat
license
tax
applied
one
earns
livelihood
evangelist
preacher
home
town
constitutional
regarding
follett
light
must
agree
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case
merchant
sells
books
stand
road
ibid
doubt
first
amendment
prevents
federal
government
imposing
special
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tax
exclusively
devote
days
spreading
religious
messages
moreover
questionable
whether
consistent
free
exercise
clause
government
may
exact
facially
neutral
license
fee
designed
commercial
salesmen
religious
missionaries
whose
principal
work
preaching
occasionally
sell
religious
tracts
small
sums
long
fee
nominal
one
imposed
regulatory
measure
calculated
defray
expense
protecting
streets
home
abuses
solicitors
murdock
supra
case
equal
treatment
commercial
religious
solicitation
might
result
unconstitutional
imposition
religious
activity
warranting
judicial
relief
particularly
activity
deemed
central
given
faith
found
form
proselytizing
murdock
follett
tax
burden
far
negligible
insofar
holdings
murdock
follett
limited
points
plainly
consistent
decision
today
sales
tax
texas
imposes
occupation
tax
levied
religious
missionaries
flat
tax
restrains
advance
free
exercise
religion
contrary
tax
equal
small
fraction
value
sale
payable
buyer
poses
little
danger
stamping
missionary
work
involving
sale
religious
publications
view
generality
hardly
viewed
covert
attempt
curtail
religious
activity
therefore
see
inconsistency
former
decisions
present
holding
extent
opinions
murdock
follett
might
read
however
suggest
federal
government
may
never
tax
sale
religious
publications
reject
dicta
intervening
decisions
make
clear
even
denial
tax
benefits
inevitably
substantial
impact
religious
groups
refusal
grant
benefits
offend
free
exercise
clause
prevent
groups
observing
religious
tenets
bob
jones
university
murdock
follett
application
flat
license
occupation
tax
jehovah
witnesses
arguably
prevent
adherents
sect
acting
accordance
central
religious
beliefs
absence
overriding
government
interest
denying
exemption
much
common
circumstances
exemplified
case
however
taxes
regulations
subject
religious
organizations
undue
burdens
government
interest
uniform
application
far
weightier
hence
bar
texas
imposing
general
sales
tax
religious
publications
conclude
texas
sales
tax
exemption
religious
publications
violates
first
amendment
made
applicable
fourteenth
amendment
accordingly
judgment
texas
appeals
reversed
case
remanded
proceedings
ordered
footnotes
establishment
clause
infringed
government
makes
adherence
religion
relevant
person
standing
political
community
direct
government
action
endorsing
religion
particular
religious
practice
invalid
approach
sends
message
nonadherents
outsiders
full
members
political
community
accompanying
message
adherents
insiders
favored
members
political
community
lynch
donnelly
concurring
view
lemon
inquiry
purpose
effect
statute
requires
courts
examine
whether
government
purpose
endorse
religion
whether
statute
actually
conveys
message
endorsement
although
found
unnecessary
justify
tax
exemption
social
welfare
services
good
works
churches
perform
parishioners
others
walz
tax
way
intimated
exemption
valid
applied
property
religious
groups
lacked
permissible
secular
objective
rather
concluded
state
might
reasonably
determined
religious
groups
generally
contribute
cultural
moral
improvement
community
perform
useful
social
services
enhance
desirable
pluralism
viewpoint
enterprise
host
nonprofit
organizations
qualified
exemption
set
organizations
defined
secular
objectives
large
saw
need
inquire
secular
benefits
provided
religious
groups
sought
avail
exemption
addition
noted
inquiry
particular
contributions
religious
group
introduce
element
governmental
evaluation
standards
worth
particular
social
welfare
programs
thus
producing
kind
continuing
relationship
policy
neutrality
seeks
minimize
ibid
therefore
upheld
state
classification
religious
organizations
among
socially
beneficial
associations
whose
activities
desired
foster
state
defined
class
subsidized
activities
narrowly
encompass
charitable
works
example
searching
scrutiny
necessary
notwithstanding
greater
intermingling
government
religion
likely
result
cf
opinion
harlan
bob
jones
university
dissent
accusation
distorted
misdescribed
holding
walz
post
simply
mistaken
expressly
stated
walz
legislative
purpose
new
york
property
tax
exemption
accommodate
religion
rather
new
york
common
determined
certain
entities
exist
harmonious
relationship
community
large
foster
moral
mental
improvement
inhibited
activities
property
taxation
hazard
loss
properties
nonpayment
taxes
churches
found
reasonably
classified
among
diverse
array
nonprofit
groups
promoted
end
churches
along
numerous
groups
produced
public
benefits
approved
exemption
property
tax
said
quite
plainly
state
affirmative
policy
considers
groups
beneficial
stabilizing
influences
community
life
finds
classification
useful
desirable
public
interest
qualification
tax
exemption
perpetual
immutable
groups
lose
status
activities
take
outside
classification
new
entities
come
qualify
exemption
although
concurring
opinions
walz
amplified
point
opinion
relied
well
determining
tax
exemption
possessed
valid
secular
purpose
reading
walz
means
novel
indeed
accepted
understanding
holding
walz
almost
years
gillette
said
neutrality
matters
religion
inconsistent
benevolence
way
exemptions
onerous
duties
walz
tax
long
exemption
tailored
broadly
enough
reflects
valid
secular
purposes
read
walz
stand
proposition
committee
public
education
religious
liberty
nyquist
without
intimating
whether
factor
alone
might
controlling
significance
another
context
future
case
noted
breadth
exemption
religious
groups
unquestionably
important
factor
assessing
constitutionality
opinion
today
builds
established
precedents
repudiate
fact
texas
grants
sales
tax
exemptions
sales
food
agricultural
items
property
used
manufacture
articles
ultimate
sale
different
purposes
rescue
exemption
religious
periodicals
invalidation
crucial
subsidy
afforded
religious
organizations
warranted
overarching
secular
purpose
justifies
like
benefits
nonreligious
groups
evidence
record
texas
argue
brief
exemption
religious
periodicals
grounded
secular
legislative
policy
motivated
similar
tax
breaks
nonreligious
activities
certainly
appears
exemption
intended
benefit
religion
alone
property
tax
exemption
sustained
walz
tax
new
york
city
extend
large
number
nonreligious
organizations
ostensibly
served
expressly
articulated
secular
objective
religious
groups
reasonably
thought
advance
well
also
failed
single
religious
proselytizing
activity
deserving
public
assistance
texas
sales
use
tax
provides
model
exemption
frees
inter
alia
organizations
created
religious
educational
charitable
purposes
payment
sales
use
tax
items
purchase
rent
consume
tex
tax
code
ann
view
provision
special
exemption
publications
carrying
religious
messages
suggests
even
strongly
state
sponsorship
religion
light
holding
need
address
texas
monthly
contention
sales
tax
exemption
also
violates
free
press
clause
interpreted
arkansas
writers
project
ragland
contrary
dissent
claims
post
way
suggest
benefits
conferred
exclusively
upon
religious
groups
upon
individuals
account
religious
beliefs
forbidden
establishment
clause
unless
mandated
free
exercise
clause
decisions
zorach
clauson
corporation
presiding
bishop
church
jesus
christ
saints
amos
offer
two
examples
similarly
air
force
provided
sufficiently
broad
exemption
dress
requirements
servicemen
whose
religious
faiths
commanded
wear
certain
headgear
attire
see
goldman
weinberger
exemption
presumably
invalid
establishment
clause
even
though
found
required
free
exercise
clause
cases
however
involve
legislative
exemptions
impose
substantial
burdens
nonbeneficiaries
allowing
others
act
according
religious
beliefs
designed
alleviate
government
intrusions
might
significantly
deter
adherents
particular
faith
conduct
protected
free
exercise
clause
new
york
city
decision
release
students
public
schools
might
obtain
religious
instruction
elsewhere
upheld
zorach
found
coerce
students
wished
remain
behind
alter
religious
beliefs
impose
monetary
costs
parents
taxpayers
opposed
indifferent
religious
instruction
given
students
released
hypothetical
air
force
uniform
exemption
also
place
monetary
burden
required
conform
dress
code
subject
appreciable
privation
application
title
vii
exemption
religious
organizations
approved
corporation
presiding
bishop
though
adverse
effect
holding
seeking
employment
organizations
taxpayers
generally
prevented
potentially
serious
encroachments
protected
religious
freedoms
texas
tax
exemption
contrast
remove
demonstrated
possibly
grave
imposition
religious
activity
sheltered
free
exercise
clause
moreover
burdens
nonbeneficiaries
increasing
tax
bills
whatever
amount
needed
offset
benefit
bestowed
subscribers
religious
publications
fact
exemptions
long
standing
shield
strictures
establishment
clause
said
walz
tax
one
acquires
vested
protected
right
violation
constitution
long
use
even
span
time
covers
entire
national
existence
indeed
predates
trial
texas
supervisor
sales
tax
policy
testified
comptroller
office
fact
heed
statutory
command
grant
exemptions
publications
promulgated
teaching
particular
faith
instead
office
allowed
religious
publishers
distributors
determine
whether
publications
qualified
exemption
app
although
approach
undoubtedly
reduced
degree
state
entanglement
religious
affairs
resulted
strict
application
statute
attach
great
significance
current
administrative
practice
practice
embodied
regulation
corresponding
statutory
exemption
repeats
almost
verbatim
words
statute
tex
admin
code
moreover
odds
plain
statutory
language
appear
open
future
administrators
subject
content
religious
publications
exacting
scrutiny
murdock
pennsylvania
noted
adventist
missionaries
sold
religious
literature
proselytizing
door
door
manner
akin
jehovah
witnesses
earned
average
per
month
half
permitted
keep
order
pay
traveling
living
expenses
license
fee
whose
application
challenged
murdock
amounted
one
day
one
week
two
weeks
three
weeks
towns
permitted
levy
fees
itinerant
preachers
whose
average
earnings
totaled
per
month
income
taxes
sales
religious
literature
merely
incidental
primary
evangelical
mission
easily
throttle
missionary
work
adventist
spent
day
different
town
pay
fees
course
month
income
even
afford
necessary
licenses
let
alone
support
met
legal
obligations
example
murdock
supra
wrote
constitutional
rights
spreading
religious
beliefs
spoken
printed
word
gauged
standards
governing
retailers
wholesalers
books
right
use
press
expressing
one
views
measured
protection
afforded
commercial
handbills
freedom
speech
freedom
press
freedom
religion
available
merely
pay
way
view
passage
suggests
nothing
commercial
speech
different
footing
constitutional
purposes
types
speech
reading
bar
taxes
might
impede
dissemination
printed
messages
commercial
advertisements
go
well
beyond
language
passage
difficult
reconcile
approval
income
property
taxes
levied
preachers
presumably
political
pamphleteers
literary
authors
event
reject
broad
reading
whether
intended
passage
bear
meaning
thus
noted
murdock
supra
proselytizing
done
jehovah
witnesses
evangelical
revival
meeting
occupies
high
estate
first
amendment
worship
churches
preaching
pulpits
emphasized
dissemination
views
manner
adventitious
jehovah
witnesses
primary
beliefs
rather
regarded
duty
imposed
god
part
city
defended
tax
legitimate
levy
commercial
activity
apparently
never
contended
exceptions
religious
evangelists
cause
administrative
difficulties
produce
excessive
state
entanglement
religion
justice
white
concurring
judgment
texas
law
issue
discriminates
basis
content
publications
provides
eriodicals
consist
wholly
writings
promulgating
teaching
religious
faith
exempted
burdens
sales
tax
law
tex
tax
code
ann
thus
content
publication
determines
whether
publisher
exempt
nonexempt
appellant
subject
tax
publications
message
carry
plainly
forbidden
press
clause
first
amendment
arkansas
writers
project
ragland
recent
decision
effect
directly
applicable
proper
basis
reversing
judgment
justice
blackmun
justice
joins
concurring
judgment
texas
statute
issue
touches
upon
values
underlie
three
different
clauses
first
amendment
free
exercise
clause
establishment
clause
press
clause
indicated
number
opinions
issued
case
today
harmonizing
several
values
easy
task
free
exercise
clause
value
suggests
state
may
impose
tax
spreading
gospel
see
follett
mccormick
murdock
pennsylvania
establishment
clause
value
suggests
state
may
give
tax
break
spread
gospel
also
give
others
actively
might
advocate
disbelief
religion
see
torcaso
watkins
everson
board
education
ewing
press
clause
value
suggests
state
may
tax
sale
publications
others
based
content
absent
compelling
reason
see
arkansas
writers
project
ragland
perhaps
fairly
easy
reconcile
free
exercise
press
clause
values
free
exercise
clause
suggests
state
may
tax
sale
religious
literature
religious
organization
fact
alone
give
state
compelling
reason
exclude
category
sales
otherwise
general
sales
tax
respect
agree
generally
justice
scalia
says
part
ii
dissenting
opinion
find
difficult
reconcile
case
free
exercise
establishment
clause
values
free
exercise
clause
suggests
special
exemption
religious
books
required
establishment
clause
suggests
special
exemption
religious
books
forbidden
tension
mandated
prohibited
religious
exemptions
well
recognized
see
walz
tax
new
york
city
course
identifying
problem
resolve
justice
brennan
opinion
part
iv
resolve
tension
free
exercise
establishment
clause
values
simply
subordinating
free
exercise
value
even
seems
expense
longstanding
precedents
see
ante
repudiating
follett
murdock
extent
inconsistent
newfound
proposition
state
generally
may
tax
sale
bible
church
justice
scalia
opinion
conversely
subordinate
establishment
clause
value
position
seems
runs
afoul
previously
settled
notion
government
may
favor
religious
belief
disbelief
see
wallace
jaffree
welsh
harlan
concurring
result
epperson
arkansas
abington
school
district
schempp
torcaso
watkins
perhaps
vain
desire
like
decide
present
case
without
necessarily
sacrificing
either
free
exercise
clause
value
establishment
clause
value
possible
state
write
statute
consistent
values
example
state
statute
might
exempt
sale
religious
literature
distributed
religious
organization
also
philosophical
literature
distributed
nonreligious
organizations
devoted
matters
conscience
life
death
good
evil
nonbeing
right
wrong
statute
moreover
survive
press
clause
scrutiny
exemption
narrowly
tailored
meet
compelling
interests
underlie
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exercise
establishment
clauses
recognize
possible
reconciliation
competing
first
amendment
considerations
one
thing
impose
upon
state
legislative
choice
something
else
justice
scalia
rightly
points
post
free
exercise
establishment
clauses
often
appear
like
scylla
charybdis
leaving
state
little
room
maneuver
press
clause
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third
hazard
state
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waters
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constitutional
clauses
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role
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believe
avoid
difficulties
narrow
resolution
case
us
need
decide
today
extent
free
exercise
clause
requires
tax
exemption
sale
religious
literature
religious
organization
words
defining
ultimate
scope
follett
murdock
may
left
another
day
need
decide
whether
tax
exemption
limited
sale
religious
literature
religious
organizations
violates
establishment
clause
conclude
case
confining
tax
exemption
exclusively
sale
religious
publications
texas
engaged
preferential
support
communication
religious
messages
although
forms
accommodating
religion
constitutionally
permissible
see
corporation
presiding
bishop
church
jesus
christ
saints
amos
one
surely
statutory
preference
dissemination
religious
ideas
offends
basic
understanding
establishment
clause
hence
constitutionally
intolerable
see
wallace
jaffree
concurring
judgment
epperson
arkansas
accordingly
whether
follett
murdock
prohibit
taxing
sale
religious
literature
establishment
clause
prohibits
tax
exemption
limited
sale
religious
literature
cf
estate
thornton
caldor
establishment
clause
prohibits
statute
grants
employees
unqualified
right
work
sabbath
hobbie
unemployment
appeals
consistent
caldor
free
exercise
clause
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denying
unemployment
compensation
employees
refuse
work
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oral
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appellees
suggested
statute
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taxation
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atheistic
literature
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atheistic
organization
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oral
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true
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well
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exercise
press
clause
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record
contains
nothing
support
facially
implausible
interpretation
statute
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thus
constrained
construe
texas
statute
exempting
religious
literature
alone
concur
holding
contravenes
establishment
clause
remanding
case
proceedings
inconsistent
holding
justice
scalia
chief
justice
justice
kennedy
join
dissenting
judicial
demolition
project
today
decision
impressive
machinery
employed
opinions
justice
brennan
justice
blackmun
substantial
antinomy
accommodation
religion
may
required
permitted
bold
unsupportable
assertion
given
realities
text
declaration
independence
national
thanksgiving
day
proclaimed
every
president
since
lincoln
inscriptions
coins
words
pledge
allegiance
invocation
sessions
opened
come
think
discriminatory
protection
freedom
religion
constitution
government
may
convey
message
endorsement
religion
frail
equipment
topples
exemption
religious
publications
sort
expressly
appears
laws
least
sales
use
taxes
maine
texas
idaho
new
jersey
practice
similar
exemption
may
well
exist
even
since
today
case
law
suggested
permissible
perhaps
required
see
follett
mccormick
murdock
pennsylvania
expect
example
even
without
express
exemptions
many
churches
many
tax
assessors
thought
sales
taxes
inapplicable
religious
literature
typically
offered
sale
church
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expands
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taxes
items
publications
types
taxes
property
income
amusement
motor
vehicle
taxes
likewise
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today
holding
accomplishment
even
impressive
least
provide
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religious
groups
without
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exemptions
types
nonprofit
institutions
half
century
federal
internal
revenue
code
allowed
minister
gospel
term
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broadly
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rabbis
exclude
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rental
value
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ch
stat
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tax
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today
permeate
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federal
codes
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find
basis
text
constitution
decisions
traditions
people
disapproving
longstanding
widespread
practice
opinions
justice
brennan
justice
blackmun
proceed
though
matter
first
impression
nineteen
years
ago
walz
tax
new
york
city
considered
rejected
establishment
clause
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respects
identical
since
today
opinions
barely
acknowledge
decision
case
opposed
separate
concurrences
justices
brennan
harlan
requires
discussion
walz
involved
new
york
city
grant
tax
exemptions
pursuant
state
statute
provision
state
constitution
religious
organizations
religious
properties
used
solely
religious
worship
upholding
exemption
conducted
analysis
contains
substance
test
adopted
following
term
lemon
kurtzman
first
concluded
legislative
purpose
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tax
exemption
neither
advancement
inhibition
religion
reached
conclusion
past
cases
historical
record
established
property
tax
exemption
constitutes
reasonable
balanced
attempt
guard
latent
dangers
government
hostility
religion
drew
distinction
unlawful
intent
favor
religion
lawful
intent
accommodat
public
service
people
spiritual
needs
quoting
zorach
clauson
found
latter
involved
sparing
exercise
religion
burden
property
taxation
levied
private
profit
institutions
concluded
exemption
primary
effect
sponsoring
religious
activity
noted
although
tax
exemptions
may
economic
effect
state
subsidies
establishment
clause
purposes
indirect
economic
benefit
significantly
different
grant
tax
exemption
sponsorship
since
government
transfer
part
revenue
churches
simply
abstains
demanding
church
support
state
genuine
nexus
tax
exemption
establishment
religion
tax
exemptions
general
subsidies
however
qualitatively
different
though
provide
economic
assistance
fundamentally
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public
monies
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resources
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exemption
hand
involves
transfer
omitted
third
held
new
york
exemption
produce
unacceptable
government
entanglement
religion
fact
quite
contrary
since
exemptions
avoided
tax
liens
tax
foreclosures
direct
confrontations
conflicts
follow
train
legal
processes
found
elimination
increase
government
involvement
religious
institutions
see
also
brennan
concurring
realistically
said
termination
religious
tax
exemptions
quantitatively
lessen
extent
state
involvement
religion
recognized
walz
exemption
religion
various
taxes
existed
without
challenge
law
national
government
framing
first
amendment
religion
clauses
achieved
undeviating
acceptance
throughout
history
nation
concepts
said
deeply
embedded
fabric
national
life
beginning
colonial
times
government
exercise
least
kind
benevolent
neutrality
toward
churches
religious
exercise
generally
long
none
favored
others
none
suffered
interference
see
also
brennan
concurring
noting
undeviating
acceptance
given
religious
tax
exemptions
earliest
days
nation
apparent
discussion
walz
reaffirmed
numerous
occasions
last
two
decades
corporation
presiding
bishop
church
jesus
christ
saints
amos
utterly
dispositive
establishment
clause
claim
us
invalidates
texas
tax
code
distorting
holding
case
radically
altering
establishment
clause
jurisprudence
case
represents
justice
brennan
explains
away
walz
asserting
breadth
new
york
property
tax
exemption
essential
holding
aimed
establishing
sponsoring
supporting
religion
ante
quoting
walz
plausible
reading
opinion
outset
discussion
concerning
permissibility
legislative
purpose
walz
discuss
fact
new
york
tax
exemption
applied
religions
certain
nonprofit
groups
including
hospitals
libraries
playgrounds
scientific
professional
historical
patriotic
groups
finding
valid
legislative
purpose
rested
upon
however
upon
direct
proposition
exemption
constitutes
reasonable
balanced
attempt
guard
latent
dangers
governmental
hostility
towards
religion
inherent
imposition
property
taxes
ibid
venerable
federal
legislation
cited
support
holding
legislation
exempted
religion
along
things
legislation
exempted
religion
alone
see
ch
stat
remitting
duties
paid
importation
plates
printing
bibles
ch
stat
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paid
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church
vestments
furniture
paintings
ch
stat
remitting
duties
paid
importation
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bells
moreover
intended
rely
upon
breadth
coverage
rationale
identify
characteristic
rationally
placed
religion
within
policy
category
institutions
justice
brennan
concurring
opinion
walz
conducted
analysis
finding
new
york
exemption
permissible
religions
like
types
nonprofit
organizations
exempted
contribute
community
variety
nonreligious
ways
incomprehensibly
uniquely
contribute
pluralism
american
society
religious
activities
say
incomprehensibly
favor
religion
unique
contribution
favor
religion
religion
justice
harlan
opinion
conducted
similar
analysis
finding
new
york
statute
defined
class
nontaxable
entities
whose
common
denominator
nonprofit
pursuit
activities
devoted
cultural
moral
improvement
good
works
performing
certain
social
services
community
might
otherwise
assumed
government
opinion
walz
however
failed
conduct
analysis
seemingly
reply
concurrences
explicitly
categorically
disavowed
reliance
upon
concluding
discussion
legislative
purpose
paragraph
begins
follows
find
unnecessary
justify
tax
exemption
social
welfare
services
good
works
churches
perform
parishioners
others
compared
today
rewriting
walz
concluded
state
might
reasonably
determined
religious
groups
generally
contribute
cultural
moral
improvement
community
perform
useful
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services
enhance
desirable
pluralism
viewpoint
enterprise
host
nonprofit
organizations
qualified
exemption
ante
marvellously
accurate
description
justices
brennan
harlan
believed
specifically
rejected
approve
exemption
charities
happened
benefit
religion
approved
exemption
religion
exemption
religion
today
opinions
go
beyond
misdescribing
walz
however
repudiating
walz
fact
approved
achieve
revolution
establishment
clause
jurisprudence
effectively
overruling
cases
based
walz
accommodation
religion
rationale
according
justice
brennan
opinion
law
constitutional
whose
benefits
confined
religious
organizations
ante
except
course
laws
unconstitutional
unless
contain
benefits
confined
religious
organizations
see
ante
see
also
justice
blackmun
opinion
ante
jurisprudence
affords
support
unlikely
proposition
walz
one
long
line
cases
recognized
government
may
sometimes
must
accommodate
religious
practices
may
without
violating
establishment
clause
hobbie
unemployment
appeals
see
mcconnell
accommodation
religion
rev
cases
sherbert
verner
wisconsin
yoder
thomas
review
bd
ind
employment
security
hobbie
unemployment
appeals
supra
held
free
exercise
clause
first
amendment
required
religious
beliefs
accommodated
granting
exemptions
otherwise
applicable
laws
often
made
clear
however
limits
permissible
state
accommodation
religion
means
coextensive
noninterference
mandated
free
exercise
clause
walz
see
also
hobbie
supra
gillette
braunfeld
brown
plurality
opinion
wallace
jaffree
concurring
applied
accommodation
principle
permit
special
treatment
religion
required
free
exercise
clause
zorach
clauson
found
constitutional
objection
new
york
city
program
permitting
public
school
children
absent
one
hour
week
religious
observance
education
outside
school
grounds
applied
principle
two
terms
ago
corporation
presiding
bishop
citing
zorach
walz
upheld
section
civil
rights
act
exempting
religious
groups
religious
groups
title
vii
antidiscrimination
provisions
found
permissible
legislative
purpose
alleviate
significant
governmental
interference
ability
religious
organizations
define
carry
religious
missions
specifically
rejected
district
conclusion
identical
majority
endorses
today
invalidity
followed
fact
exemption
singles
religious
entities
benefit
rather
benefiting
broad
grouping
religious
organizations
part
stated
never
indicated
statutes
give
special
consideration
religious
groups
per
se
invalid
discussed
earlier
principle
permissible
accommodation
applied
walz
novelty
today
holding
obscured
justice
brennan
citation
description
many
cases
breadth
coverage
relevant
first
amendment
determination
see
ante
breadth
coverage
essential
constitutionality
whenever
law
benefiting
religious
activity
sought
defended
specifically
exclusively
intentional
reasonable
accommodation
religion
merely
incidental
consequence
seeking
benefit
activity
achieves
particular
secular
goal
different
rationale
commonly
invoked
accommodation
religion
cases
show
preclusive
accommodation
religion
justification
definition
religion
singled
confusion
rationales
explains
facility
justice
brennan
opinion
portray
present
statute
violating
first
prong
lemon
test
usually
described
requiring
secular
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purpose
lemon
entirely
accurate
description
governing
rule
lemon
cases
government
aid
religious
institutions
sought
justified
ground
religion
per
se
object
assistance
rather
secular
functions
religious
institutions
along
institutions
provide
noted
earlier
substance
lemon
test
purpose
effect
entanglement
first
roughly
set
forth
walz
context
accommodation
religion
context
purpose
said
valid
long
neither
advancement
inhibition
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neither
sponsorship
hostility
course
rather
reformulating
lemon
test
accommodation
cases
text
lemon
statutory
enactment
one
might
instead
simply
describe
protection
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exercise
concerns
maintenance
necessary
neutrality
secular
purpose
effect
since
purpose
effect
approved
indeed
degree
mandated
constitution
however
reconciliation
lemon
terminology
achieved
cases
make
plain
permissible
state
act
purpose
effect
limiting
governmental
interference
exercise
religion
corporation
presiding
bishop
always
easy
determine
accommodation
slides
promotion
neutrality
favoritism
withholding
tax
upon
dissemination
religious
materials
even
close
case
subjects
exemption
us
consist
exclusively
writings
promulgating
teaching
faith
writings
sacred
religious
faith
close
question
whether
exemption
permitted
whether
constitutionally
compelled
order
avoid
interference
dissemination
religious
ideas
gillette
murdock
pennsylvania
held
unconstitutional
apply
municipal
license
tax
solicitation
sellers
religious
books
pamphlets
one
term
later
follett
mccormick
held
unconstitutional
apply
persons
municipal
license
tax
gents
selling
books
cases
readily
distinguishable
justice
brennan
suggests
doubt
whether
made
difference
contends
municipalities
attempted
achieve
result
burdening
religious
activity
sales
tax
rather
license
tax
surely
distinction
trivializes
holdings
basis
distinction
proposes
persons
taxed
cases
religious
missionaries
whose
principal
work
preaching
simply
available
respect
first
part
statute
issue
happens
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petitioner
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reliance
unlike
texas
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sacred
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least
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periodicals
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material
consist
wholly
writings
promulgating
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faith
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published
distributed
faith
surely
material
distributed
missionaries
unless
one
wishes
trivialize
earlier
cases
whether
missionaries
hardly
make
difference
fact
conduct
proselytizing
mail
church
store
instead
willing
acknowledge
however
murdock
follett
narrowly
distinguishable
follows
facile
conclusion
therefore
state
compelling
interest
avoiding
violations
free
exercise
establishment
clauses
ante
thus
exemption
invalid
analysis
yet
another
expression
justice
brennan
repudiation
accommodation
principle
described
earlier
consists
recognition
limits
permissible
state
accommodation
religion
means
noninterference
mandated
free
exercise
clause
walz
saying
required
allowed
justice
brennan
completely
block
already
narrow
channel
scylla
free
exercise
clause
demands
charybdis
establishment
clause
forbids
state
federal
action
must
pass
order
survive
constitutional
scrutiny
thomas
rehnquist
dissenting
proper
lesson
drawn
narrow
distinguishing
murdock
follett
quite
different
exemption
comes
close
constitutionally
required
accommodation
doubt
least
permissible
one
although
justice
brennan
opinion
places
almost
entire
reliance
upon
purpose
prong
lemon
alludes
briefly
second
prong
well
finding
impermissible
effect
sponsoring
certain
religious
tenets
religious
belief
general
ante
walz
stands
stark
opposition
assertion
may
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explain
quite
obviously
sales
tax
exemption
aids
religion
since
makes
less
costly
religions
disseminate
beliefs
cf
murdock
supra
never
enough
strike
enactment
establishment
clause
law
unconstitutional
simply
allows
churches
advance
religion
purpose
corporation
presiding
bishop
supra
emphasis
original
consistently
rejected
argument
program
manner
aids
institution
religious
affiliation
violates
establishment
clause
mueller
allen
quoting
hunt
mcnair
sure
set
face
subsidizing
religion
contexts
suggested
tax
exemptions
subsidies
equivalent
bob
jones
university
regan
taxation
representation
treated
equivalent
however
establishment
clause
context
good
reason
case
direct
subsidy
state
forcibly
diverts
income
believers
nonbelievers
churches
case
exemption
state
merely
refrains
diverting
uses
income
independently
generated
churches
voluntary
contributions
giannella
religious
liberty
nonestablishment
doctrinal
development
harv
rev
walz
pointed
primary
effect
tax
exemption
sponsor
religious
activity
restric
fiscal
relationship
church
state
complement
reinforce
desired
separation
insulating
see
also
brennan
concurring
finally
least
persuasively
justice
brennan
suggests
violates
excessive
government
entanglement
aspect
lemon
ante
plain
exemption
foster
sort
comprehensive
discriminating
continuing
state
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