swaggart
ministries
cal
bd
equalization
argued
october
decided
january
california
law
requires
retailers
pay
sales
tax
sales
tangible
personal
property
collect
state
residents
use
tax
property
purchased
outside
state
tax
period
question
appellant
religious
organization
incorporated
louisiana
sold
variety
religious
materials
evangelistic
crusades
within
california
made
sales
materials
california
residents
appellee
state
board
equalization
board
audited
appellant
advised
register
seller
required
state
law
report
pay
sales
use
taxes
aforementioned
sales
appellant
paid
taxes
board
ruled
petitions
redetermination
refund
rejecting
contention
tax
religious
materials
violated
first
amendment
state
trial
entered
judgment
board
appellant
refund
suit
state
appeal
affirmed
state
denied
discretionary
review
held
california
imposition
sales
use
tax
liability
appellant
sales
religious
materials
contravene
religion
clauses
first
amendment
pp
collection
payment
tax
imposes
constitutionally
significant
burden
appellant
religious
practices
beliefs
free
exercise
clause
accordingly
require
state
grant
appellant
tax
exemption
appellant
misreads
murdock
pennsylvania
follett
mccormick
although
holding
flat
license
taxes
commercial
sales
unconstitutional
regard
evangelical
distribution
religious
materials
nevertheless
specifically
stated
religious
activity
may
constitutionally
subjected
generally
applicable
income
property
tax
akin
california
tax
issue
cases
apply
flat
license
tax
operates
prior
restraint
free
exercise
religious
belief
invalidate
california
generally
applicable
sales
use
tax
flat
tax
represents
small
fraction
sale
applies
neutrally
relevant
sales
regardless
nature
seller
purchaser
danger
appellant
religious
activity
singled
special
burdensome
treatment
moreover
concern
murdock
follett
flat
license
taxes
operate
precondition
exercise
evangelistic
activity
present
statutory
registration
requirement
tax
act
prior
restraints
fee
charged
registering
tax
due
regardless
preregistration
tax
imposed
precondition
disseminating
message
furthermore
since
appellant
argues
exercise
beliefs
unconstitutionally
burdened
reduction
income
resulting
presumably
lower
demand
wares
caused
marginally
higher
price
generated
tax
costs
associated
administering
tax
free
exercise
claim
significant
tension
hernandez
commissioner
made
clear
extent
imposition
generally
applicable
tax
merely
decreases
amount
money
appellant
spend
religious
activities
burden
constitutionally
significant
different
imposed
generally
applicable
laws
regulations
religious
organizations
must
adhere
onerous
tax
rate
california
even
generally
applicable
might
effectively
choke
adherent
religious
practices
situation
considered
pp
application
california
tax
appellant
sale
religious
materials
violate
establishment
clause
fostering
excessive
governmental
entanglement
religion
evidence
administrative
entanglement
thin
since
appeal
expressly
found
light
appellant
sophisticated
accounting
staff
computerized
accounting
methods
record
support
assertion
collection
payment
tax
impose
severe
accounting
burdens
moreover
although
collection
payment
require
contact
appellant
state
generally
applicable
administrative
recordkeeping
burdens
may
imposed
religious
organizations
without
running
afoul
clause
see
hernandez
supra
fact
appellant
must
bear
cost
collecting
remitting
tax
even
financial
burden
may
vary
religion
religion
enmesh
government
religious
affairs
since
statutory
scheme
requires
neither
involvement
state
employees
continuing
inspection
appellant
operations
significantly
imposition
tax
without
exemption
appellant
require
state
inquire
religious
content
items
sold
religious
motivation
selling
purchasing
since
subject
tax
regardless
content
motive
pp
merits
appellant
commerce
clause
due
process
clause
claim
properly
reached
since
trial
appeal
ruled
claim
procedurally
barred
presented
board
required
state
law
see
michigan
long
appellant
failed
substantiate
claim
california
courts
general
apply
procedural
bar
rule
pertinent
exception
irregular
arbitrary
inconsistent
manner
pp
delivered
opinion
unanimous
michael
mcconnell
argued
cause
appellant
brief
charles
ajalat
edward
mcglynn
gaffney
jesse
choper
richard
nielsen
deputy
attorney
general
california
argued
cause
appellee
brief
john
van
de
kamp
attorney
general
neal
gobar
deputy
attorney
general
briefs
amici
curiae
urging
reversal
filed
association
public
justice
bradley
jacob
evangelical
council
financial
accountability
et
al
samuel
ericsson
michael
woodruff
forest
montgomery
international
society
krishna
consciousness
california
david
liberman
robert
moest
barry
fisher
national
council
churches
christ
douglas
laycock
national
taxpayers
union
gale
norton
steven
shapiro
filed
brief
american
civil
liberties
union
amicus
curiae
urging
affirmance
briefs
amici
curiae
filed
national
conference
state
legislatures
et
al
benna
ruth
solomon
charles
rothfeld
watchtower
bible
tract
society
new
york
james
mccabe
donald
ridley
justice
delivered
opinion
case
presents
question
whether
religion
clauses
first
amendment
prohibit
state
imposing
generally
applicable
sales
use
tax
distribution
religious
materials
religious
organization
california
sales
use
tax
law
requires
retailers
pay
sales
tax
privilege
selling
tangible
personal
property
retail
cal
rev
tax
code
ann
west
sale
includes
transfer
title
possession
tangible
personal
property
consideration
cal
rev
tax
code
ann
west
supp
use
tax
complement
sales
tax
reaches
purchases
residents
state
imposed
storage
use
consumption
state
tangible
personal
property
purchased
retailer
rate
sales
tax
percent
although
use
tax
imposed
purchaser
generally
collected
retailer
time
sale
made
neither
state
constitution
state
sales
use
tax
law
exempts
religious
organizations
sales
use
tax
apart
limited
exemption
serving
meals
religious
organizations
tax
period
question
appellant
jimmy
swaggart
ministries
religious
organization
incorporated
louisiana
nonprofit
corporation
recognized
internal
revenue
service
pursuant
internal
revenue
code
amended
ed
california
state
controller
pursuant
inheritance
tax
gift
tax
laws
state
california
appellant
constitution
bylaws
provide
called
purpose
establishing
maintaining
evangelistic
outreach
worship
almighty
god
app
outreach
performed
available
means
home
foreign
lands
shall
specifically
include
evangelistic
crusades
missionary
endeavors
radio
broadcasting
owner
broadcaster
placement
agency
television
broadcasting
owner
broadcaster
audio
production
reproduction
music
audio
production
reproduction
preaching
audio
production
reproduction
teaching
writing
printing
publishing
individual
mass
media
methods
presently
exist
may
devised
future
proclaim
good
news
jesus
christ
appellant
also
published
monthly
magazine
evangelist
sold
nationwide
subscription
magazine
contained
articles
religious
nature
well
advertisements
appellant
religious
books
tapes
records
magazine
included
order
form
listing
various
items
sale
particular
issue
unit
price
spaces
purchasers
fill
quantity
desired
total
price
appellant
also
offered
items
sale
radio
television
cable
television
broadcasts
including
broadcasts
local
california
stations
appellee
board
equalization
state
california
board
informed
appellant
religious
materials
exempt
sales
tax
requested
appellant
register
seller
facilitate
reporting
payment
tax
see
cal
rev
tax
code
ann
west
supp
tax
registration
requirements
appellant
responded
exempt
taxes
first
amendment
board
audited
appellant
advised
appellant
register
seller
report
pay
sales
tax
sales
made
california
crusades
board
also
opined
appellant
sufficient
nexus
state
california
require
appellant
collect
report
use
tax
sales
california
purchasers
based
board
review
appellant
records
parties
stipulated
appellant
sold
use
california
tangible
personal
property
period
april
december
measured
payment
appellant
mail
order
sales
baton
rouge
louisiana
crusade
merchandise
sales
california
app
figures
represented
sales
use
california
merchandise
specific
religious
content
bibles
bible
study
manuals
printed
sermons
collections
sermons
audiocassette
tapes
sermons
religious
books
pamphlets
religious
music
form
songbooks
tapes
records
see
app
juris
statement
based
sales
figures
appellant
religious
materials
board
notified
appellant
owed
sales
use
taxes
plus
interest
penalty
total
amount
due
app
appellant
contest
board
assessment
tax
liability
sale
use
certain
nonreligious
merchandise
including
items
jsm
logo
mugs
bowls
plates
replicas
crown
thorns
ark
covenant
roman
coin
candlesticks
bible
stand
pen
pencil
sets
prints
religious
scenes
bud
vase
communion
cups
appellant
filed
petition
redetermination
board
reiterating
view
tax
religious
materials
violated
first
amendment
following
hearing
appeal
board
board
deleted
penalty
otherwise
redetermined
matter
without
adjustment
amount
taxes
owing
plus
interest
pursuant
state
procedural
law
appellant
paid
amount
filed
petition
redetermination
refund
board
see
cal
rev
tax
code
ann
west
board
denied
appellant
petition
appellant
brought
suit
state
seeking
refund
tax
paid
trial
entered
judgment
board
ruling
appellant
entitled
refund
tax
california
appeal
affirmed
cal
app
cal
rptr
california
denied
discretionary
review
noted
probable
jurisdiction
pursuant
ed
amended
affirm
ii
appellant
central
contention
state
imposition
sales
use
tax
liability
sale
religious
materials
contravenes
first
amendment
command
made
applicable
fourteenth
amendment
make
law
respecting
establishment
religion
prohibiting
free
exercise
thereof
appellant
challenges
sales
use
tax
law
free
exercise
establishment
clauses
free
exercise
clause
noted
withdraws
legislative
power
state
federal
exertion
restraint
free
exercise
religion
purpose
secure
religious
liberty
individual
prohibiting
invasions
thereof
civil
authority
abington
school
dist
schempp
indeed
regulation
neutral
face
may
application
nonetheless
offend
constitutional
requirement
governmental
neutrality
unduly
burdens
free
exercise
religion
wisconsin
yoder
cases
established
free
exercise
inquiry
asks
whether
government
placed
substantial
burden
observation
central
religious
belief
practice
whether
compelling
governmental
interest
justifies
burden
hernandez
commissioner
citations
omitted
appellant
relies
almost
exclusively
decisions
murdock
pennsylvania
follett
mccormick
proposition
state
may
impose
sales
use
tax
evangelical
distribution
religious
material
religious
organization
appellant
contends
state
imposition
use
sales
tax
liability
burdens
evangelical
distribution
religious
materials
manner
identical
manner
evangelists
murdock
follett
burdened
reject
appellant
expansive
reading
murdock
follett
contrary
decisions
murdock
considered
constitutionality
city
ordinance
requiring
persons
canvassing
soliciting
within
city
procure
license
paying
flat
fee
reversing
convictions
jehovah
witnesses
convicted
ordinance
soliciting
distributing
religious
literature
without
license
explained
hand
distribution
religious
tracts
form
missionary
evangelism
potent
force
various
religious
movements
years
form
evangelism
utilized
today
large
scale
various
religious
sects
whose
colporteurs
carry
gospel
thousands
upon
thousands
homes
seek
personal
visitations
win
adherents
faith
preaching
distribution
religious
literature
combination
purpose
evangelical
revival
meeting
form
religious
activity
occupies
high
estate
first
amendment
worship
churches
preaching
pulpits
footnotes
omitted
extended
murdock
following
term
invalidating
applied
one
earns
livelihood
evangelist
preacher
home
town
ordinance
similar
involved
murdock
required
booksellers
pay
flat
fee
procure
license
sell
books
follett
mccormick
reaffirming
observation
murdock
power
tax
exercise
privilege
power
control
suppress
enjoyment
quoting
murdock
supra
reasoned
protection
first
amendment
restricted
orthodox
religious
practices
expression
orthodox
economic
views
makes
profession
evangelism
less
preferred
position
casual
worker
decisions
cases
however
resulted
particular
nature
challenged
taxes
flat
license
taxes
operated
prior
restraint
exercise
religious
liberty
murdock
instance
emphasized
tax
issue
license
tax
flat
tax
imposed
exercise
privilege
granted
bill
rights
cautioned
mean
say
religious
groups
press
free
financial
burdens
government
something
quite
different
example
tax
income
one
engages
religious
activities
tax
property
used
employed
connection
activities
citing
grosjean
american
press
see
also
tax
charge
enjoyment
privilege
benefit
bestowed
state
follett
reiterated
preacher
free
financial
burdens
government
including
taxes
income
property
like
citizens
may
subject
general
taxation
emphasis
added
significantly
noted
cases
primary
vice
ordinances
issue
operated
prior
restraints
constitutionally
protected
conduct
cases
license
taxes
invalidated
issuance
permit
license
dependent
payment
license
tax
license
tax
fixed
amount
unrelated
scope
activities
petitioners
realized
revenues
nominal
fee
imposed
regulatory
measure
defray
expenses
policing
activities
question
way
apportioned
flat
license
tax
levied
collected
condition
pursuit
activities
whose
enjoyment
guaranteed
first
amendment
accordingly
restrains
advance
constitutional
liberties
press
religion
inevitably
tends
suppress
exercise
almost
uniformly
recognized
inherent
vice
evil
flat
license
tax
murdock
supra
emphasis
added
reading
murdock
follett
confirmed
decision
minneapolis
star
tribune
minnesota
commissioner
revenue
considered
newspaper
first
amendment
challenge
state
use
tax
ink
paper
products
used
production
periodic
publications
course
striking
tax
rejected
newspaper
suggestion
premised
murdock
follett
generally
applicable
sales
tax
applied
publications
construing
cases
involving
flat
tax
unrelated
receipts
income
speaker
expenses
administering
valid
regulatory
scheme
condition
right
speak
emphasis
original
noted
imposing
tax
condition
engaging
protected
activity
defendants
cases
imposed
form
prior
restraint
speech
rendering
tax
highly
susceptible
constitutional
challenge
regard
cases
cited
star
tribune
resemble
generally
applicable
sales
tax
indeed
cases
consistently
recognized
nondiscriminatory
taxes
receipts
income
newspapers
permissible
ibid
citations
omitted
also
note
last
term
plurality
rejected
precise
argument
appellant
makes
texas
monthly
bullock
justice
brennan
writing
three
justices
held
state
sales
tax
exemption
religious
publications
violated
establishment
clause
plurality
opinion
concluding
plurality
held
free
exercise
clause
prevent
state
withdrawing
exemption
noting
extent
opinions
murdock
follett
might
read
suggest
federal
government
may
never
tax
sale
religious
publications
reject
dicta
justice
white
concurring
judgment
concluded
exemption
violated
free
press
clause
content
publication
determined
status
justice
blackmun
joined
justice
concurred
plurality
holding
tax
exemption
issue
case
contravened
establishment
clause
reserved
question
whether
free
exercise
clause
requires
tax
exemption
sale
religious
literature
religious
organization
words
defining
ultimate
scope
follett
murdock
may
left
another
day
case
course
california
chosen
create
tax
exemption
religious
materials
therefore
need
revisit
establishment
clause
question
presented
texas
monthly
however
decide
free
exercise
question
left
open
justice
blackmun
concurrence
texas
monthly
limiting
murdock
follett
apply
flat
license
tax
operates
prior
restraint
free
exercise
religious
beliefs
murdock
follett
plainly
support
appellant
free
exercise
claim
california
generally
applicable
sales
use
tax
flat
tax
represents
small
fraction
retail
sale
applies
neutrally
retail
sales
tangible
personal
property
made
california
california
imposes
sales
use
tax
even
seller
purchaser
charitable
religious
nonprofit
state
local
governmental
nature
see
union
league
club
johnson
cal
people
imperial
county
cal
app
bank
america
national
trust
savings
assn
state
board
equalization
cal
app
cal
rptr
thus
sales
use
tax
tax
right
disseminate
religious
information
ideas
beliefs
per
se
rather
tax
privilege
making
retail
sales
tangible
personal
property
storage
use
consumption
tangible
personal
property
california
example
california
treats
sale
bible
religious
organization
treat
sale
bible
bookstore
long
retail
sales
tangible
personal
property
subject
tax
regardless
motivation
sale
purchase
danger
appellant
religious
activity
singled
special
burdensome
treatment
moreover
concern
murdock
follett
flat
license
taxes
operate
precondition
exercise
evangelistic
activity
present
case
registration
requirement
see
cal
rev
tax
code
ann
west
supp
tax
act
prior
restraints
fee
charged
registering
tax
due
regardless
preregistration
tax
imposed
precondition
disseminating
message
thus
unlike
license
tax
murdock
way
apportioned
realized
revenues
itinerant
preachers
forced
pay
tax
see
also
texas
monthly
supra
tax
issue
case
akin
generally
applicable
income
property
tax
murdock
follett
specifically
state
may
constitutionally
imposed
religious
activity
addition
appellant
misplaced
reliance
murdock
follett
appellant
free
exercise
claim
also
significant
tension
decision
last
term
hernandez
commissioner
holding
government
disallowance
tax
deduction
religious
auditing
training
services
violate
free
exercise
clause
reasoned
ny
burden
imposed
auditing
training
derives
solely
fact
result
deduction
denial
adherents
less
money
gain
access
sessions
burden
different
imposed
public
tax
fee
indeed
burden
imposed
denial
contribution
gift
deduction
seem
pale
comparison
overall
federal
income
tax
burden
adherent
appellant
contends
availability
deduction
issue
hernandez
imposition
tax
issue
distinguishable
cases
adherents
base
claim
exemption
argument
incrementally
larger
tax
burden
interferes
religious
activities
precisely
argument
rather
one
applicable
deductions
rejected
hernandez
bottom
though
doubt
economic
cost
appellant
complying
generally
applicable
sales
use
tax
tax
different
generally
applicable
laws
regulations
health
safety
regulations
appellant
must
adhere
finally
appellant
religious
beliefs
forbid
payment
sales
use
tax
appellant
reliance
sherbert
verner
progeny
misplaced
sense
state
condition
ed
receipt
important
benefit
upon
conduct
proscribed
religious
faith
denie
benefit
conduct
mandated
religious
belief
thereby
putting
substantial
pressure
adherent
modify
behavior
violate
beliefs
hobbie
unemployment
appeals
florida
quoting
thomas
review
bd
indiana
employment
security
appellant
never
alleged
mere
act
paying
tax
violates
sincere
religious
beliefs
therefore
conclude
collection
payment
generally
applicable
tax
case
imposes
constitutionally
significant
burden
appellant
religious
practices
beliefs
free
exercise
clause
accordingly
require
state
grant
appellant
exemption
generally
applicable
sales
use
tax
although
course
possible
imagine
onerous
tax
rate
even
generally
applicable
might
effectively
choke
adherent
religious
practices
cf
murdock
supra
burden
flat
tax
render
itinerant
evangelism
crushed
closed
sheer
weight
toll
tribute
exacted
town
town
face
situation
case
accordingly
intimate
views
whether
generally
applicable
tax
might
violate
free
exercise
clause
appellant
also
contends
application
sales
use
tax
sale
religious
materials
violates
establishment
clause
fosters
excessive
government
entanglement
religion
lemon
kurtzman
quoting
walz
tax
new
york
city
appellant
alleges
example
present
controversy
featured
inspections
appellant
evangelistic
crusades
lengthy
audits
examinations
appellant
books
records
threats
criminal
prosecution
layers
administrative
judicial
proceedings
establishment
clause
prohibits
sponsorship
financial
support
active
involvement
sovereign
religious
activity
walz
supra
excessive
entanglement
prong
tripartite
lemon
test
see
lemon
requires
examination
character
purposes
institutions
benefited
nature
aid
state
provides
resulting
relationship
government
religious
authority
see
also
walz
separate
opinion
harlan
warning
programs
whose
nature
apt
entangle
state
details
administration
indeed
walz
held
tax
exemption
religious
organizations
religious
properties
used
solely
religious
worship
part
general
exemption
nonprofit
institutions
violate
establishment
clause
upholding
tax
exemption
specifically
noted
taxation
religious
properties
cause
least
much
administrative
entanglement
government
religious
authorities
exemption
either
course
taxation
churches
exemption
occasions
degree
involvement
religion
elimination
exemption
tend
expand
involvement
government
giving
rise
tax
valuation
church
property
tax
liens
tax
foreclosures
direct
confrontations
conflicts
follow
train
legal
processes
granting
tax
exemptions
churches
necessarily
operates
afford
indirect
economic
benefit
also
gives
rise
yet
lesser
involvement
taxing
analyzing
either
alternative
questions
whether
involvement
excessive
whether
continuing
one
calling
official
continuing
surveillance
leading
impermissible
degree
entanglement
outset
undeniable
generally
applicable
tax
secular
purpose
neither
advances
inhibits
religion
essence
tax
neutral
nondiscriminatory
questions
religious
belief
thus
whatever
precise
contours
establishment
clause
see
county
allegheny
american
civil
liberties
union
pittsburgh
tracing
evolution
establishment
clause
doctrine
cf
bowen
kendrick
applying
noting
criticism
entanglement
prong
lemon
test
undisputed
core
values
even
remotely
called
question
generally
applicable
tax
case
even
applying
excessive
entanglement
prong
lemon
test
however
hold
california
imposition
sales
use
tax
liability
appellant
threatens
excessive
entanglement
church
state
first
note
evidence
administrative
entanglement
case
thin
appellant
alleges
collection
payment
sales
use
tax
impose
severe
accounting
burdens
appeal
however
expressly
found
record
support
appellant
factual
assertions
noting
appellant
sophisticated
accounting
staff
recently
computerized
accounting
appellant
books
purposes
obtaining
federal
income
tax
exemption
segregated
retail
sales
donations
cal
app
cal
second
even
assuming
tax
imposes
substantial
administrative
burdens
appellant
administrative
recordkeeping
burdens
rise
constitutionally
significant
level
collection
payment
tax
course
require
contact
appellant
state
held
generally
applicable
administrative
recordkeeping
regulations
may
imposed
religious
organization
without
running
afoul
establishment
clause
see
hernandez
outine
regulatory
interaction
application
neutral
tax
laws
involves
inquiries
religious
doctrine
delegation
state
power
religious
body
detailed
monitoring
close
administrative
contact
secular
religious
bodies
violate
nonentanglement
command
tony
susan
alamo
foundation
secretary
labor
establishment
clause
exempt
religious
organizations
secular
governmental
activity
fire
inspections
building
zoning
regulations
lemon
supra
recordkeeping
requirements
fair
labor
standards
act
perhaps
burdensome
terms
paperwork
significantly
intrusive
religious
affairs
sure
noted
tony
susan
alamo
foundation
recordkeeping
requirements
issue
case
appl
ied
commercial
activities
undertaken
business
purpose
therefore
impact
petitioners
evangelical
activities
recognition
bear
whether
generally
applicable
regulation
nevertheless
kind
government
surveillance
previously
held
pose
intolerable
risk
government
entanglement
religion
ibid
fact
appellant
must
bear
cost
collecting
remitting
generally
applicable
sales
use
tax
even
financial
burden
costs
may
vary
religion
religion
enmesh
government
religious
affairs
contrary
appellant
contentions
statutory
scheme
requires
neither
involvement
state
employees
continuing
inspection
appellant
operations
official
continuing
surveillance
walz
supra
government
auditors
sorts
government
entanglement
found
violate
establishment
clause
far
invasive
level
contact
created
administration
neutral
tax
laws
cf
aguilar
felton
larkin
grendel
den
significantly
imposition
sales
use
tax
without
exemption
appellant
require
state
inquire
religious
content
items
sold
religious
motivation
selling
purchasing
items
materials
subject
tax
regardless
content
motive
state
point
view
critical
question
whether
materials
religious
whether
sale
use
question
involves
secular
determination
thus
case
stands
firmer
ground
hernandez
appellant
offers
items
stated
price
thereby
relieving
state
need
place
monetary
value
appellant
religious
items
compare
hernandez
comparable
good
service
sold
marketplace
internal
revenue
service
looks
cost
providing
good
service
dissenting
becomes
impossible
compute
contribution
portion
payment
charity
received
return
merely
intangible
intangible
matter
tangible
bought
sold
except
donative
contexts
although
appellant
asserts
donations
often
accompany
payments
made
religious
items
items
sometimes
given
away
without
payment
nominal
payment
plain
first
case
appellant
use
order
forms
price
lists
renders
illusory
difficulty
separating
two
portions
second
case
question
whether
particular
transfer
constitutes
sale
ironically
appellant
theory
government
may
tax
religious
core
activities
may
tax
nonreligious
activities
require
government
precisely
appellant
asserts
religion
clauses
prohibit
determine
expenditures
religious
secular
lemon
accordingly
find
excessive
entanglement
government
religion
case
hold
imposition
sales
use
tax
liability
appellant
violate
establishment
clause
iii
appellant
also
contends
state
imposition
use
tax
liability
violates
commerce
due
process
clauses
distributor
insufficient
nexus
state
see
national
geographic
society
california
bd
equalization
national
bellas
hess
department
revenue
decline
reach
merits
claim
however
courts
ruled
claim
procedurally
barred
california
law
provides
administrative
claim
tax
refund
shall
state
specific
grounds
upon
claim
founded
cal
rev
tax
code
ann
west
supp
refund
suits
entertained
claim
refund
credit
duly
filed
board
suit
may
thereafter
brought
grounds
set
forth
claim
thus
state
law
claim
refund
delineates
restricts
issues
considered
taxpayer
refund
action
trial
appellate
without
jurisdiction
consider
grounds
set
forth
claim
atari
state
board
equalization
cal
app
cal
rptr
citations
omitted
rule
serves
legitimate
state
interest
requiring
parties
exhaust
administrative
remedies
proceeding
uch
rule
prevents
overworked
consider
issues
remedies
available
administrative
channels
cal
record
case
makes
clear
appellant
refund
claim
board
failed
even
cite
commerce
clause
due
process
clause
much
less
articulate
legal
arguments
contesting
nexus
issue
see
app
incorporating
petition
redetermination
turn
raised
first
amendment
arguments
see
board
hearing
officer
specifically
noted
forwarding
decision
board
appellant
ounsel
argue
nexus
indeed
parties
stipulated
trial
appellant
request
refund
based
first
amendment
claim
accordingly
trial
appeal
declined
rule
nexus
issue
ground
appellant
failed
raise
refund
claim
board
cal
app
cal
app
unambiguous
application
state
procedural
law
makes
unnecessary
us
review
asserted
claim
see
michigan
long
michigan
tyler
appellant
nevertheless
urges
state
procedural
ground
relied
upon
courts
inadequate
procedural
rule
strictly
regularly
followed
hathorn
lovorn
quoting
barr
city
columbia
appellant
asserts
state
courts
california
retain
authority
hear
claims
involving
important
questions
public
policy
notwithstanding
parties
failure
raise
claims
administrative
agency
see
lindeleaf
agricultural
labor
relations
cal
hale
morgan
cal
appellant
observes
example
although
appeal
case
found
appellant
nexus
claim
procedurally
barred
ignored
procedural
bar
ruled
merits
appellant
ninth
tenth
amendment
arguments
see
cal
app
cal
even
though
arguments
likewise
raised
appellant
refund
claim
see
cal
appeal
however
specifically
rejected
appellant
claim
nexus
issue
raised
important
questions
public
policy
noting
issue
instead
raise
factual
questions
determination
matter
public
policy
matter
evidence
cal
rptr
even
appeal
erred
matter
state
law
declining
rule
appellant
nexus
claim
appellant
failed
substantiate
claim
california
courts
general
apply
exception
irregular
arbitrary
inconsistent
manner
accordingly
conclude
appellant
commerce
clause
due
process
clause
argument
properly
us
thus
express
opinion
merits
claim
judgment
california
appeal
affirmed
ordered