PELLEY

v.

MATTHEWS, U. S. MARSHAL

Citator

Cited By

• Parker v. Commissioner OF Internal Revenue, 365 F.2d 792 (8th Cir. 1966)
  …method of taxation authorized by the 1954 Code. We believe it is constitutionally permissible to tax the income of religious organizations. Watchtower Bible & Tract Soc., Inc. v. Los Angeles County, 30 Cal.2d 426, 182 P. 2d 178 (1947), cert, denied 332 U.S. 811, 68 S.Ct. 112, 92 L.Ed. 389; Mordecai F. Ham Evangelistic Association v. Matthews, 300 Ky. 402, 189 S.W. 2d 524, 168 A.L.R. 1216 (1954); Annot. 168 A.L.R. 1222 and cases cited therein; 51 Am.Jur., Taxation, § 610. In fact there are those who contend…
• Watchtower Bible & Tract Soc., Inc. v. LOS Angeles Cnty., 181 F.2d 739 (9th Cir. 1950)
  …State of California in which the same persons were parties litigant and in which the tax was held valid against the contentions here urged. Watchtower Bible and Tract Society v. County of Los Angeles, 30 Cal. 2d 426, 182 P. 2d 178, certiorari denied 332 U.S. 811, 68 S.Ct. 112, 92 L.Ed. 389. In that case the California supreme court held of the instant tax (30 Cal.2d page 429, 182 P. 2d page 180), “First, the tax levied here was one - solely for the purpose of revenue to defray the general expenses of gover…
• Hinley v. Burford, 183 F.2d 581 (10th Cir. 1950)
  …in the District Court of Pittsburg County, Oklahoma; another petition was denied the same year by the Criminal Court of Appeals, Ex parte Hinley, 183 P. 2d 602, and certiorari was denied in the Supreme Court of the United States, Hinley v. Burford, 332 U.S. 811, 68 S.Ct. 107, 92 L.Ed. 389. In 1948 another petition was filed in the District Court of Pittsburg County, Oklahoma, and one was filed in the United States District Court for the Eastern District of Oklahoma, each of which was denied (not officially…