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COURT OPINIONS A - L

     A

A.A. Allen Revivals, Inc. v. Commissioner: January 1991

ABA Retirement Funds v. United States: July 2013

Abood v. Detroit Board of Education: September 2018, May 2018

Abovo Foundation, Inc. v. Commissioner: July 2018

Abulhawa v. Department of Treasury: August 2018, June 2018, August 2017

AHG Investments, LLC v. Commissioner: September 2017

AHW Corporation v. Commissioner: April 1984

Abdel-Fattah v. Commissioner: December 2011

Abortion Rights Mobilization v. Regan: November 1989, August 1988, February 1988, July 1987, October 1986,
August 1986, July 1985

Abortion Rights Mobilization, Inc. v. United States Catholic Conference: June 1990

Ackerman Foundation, The Martin S. v. Commissioner: November 1986

Addis v. Commissioner: May 2011, April 2005, September 2004, September 2002

Advocate Health Care Network v. Stapleton: December 2018, August 2017

Aetna Health, Inc. v. Davila: August 2004, May 2004

AHS Hospital Corp., d/b/a Morristown Memorial Hospital v. Town of Morristown: October 2015

Aid to Artisans, Inc. v. Commissioner: February 1991, March 1987

Airlie Foundation v. Internal Revenue Service: March 2009, November 2003

Airlie Foundation, Inc. v. United States, July 1993, October 1992

Akers v. Commissioner, April 1987, December 1986, October 1986

Alabama Central Credit Union v. United States: June 2007, June 1987, January 1987

Alamo Foundation, Tony and Susan v. Secretary of Labor: July 1985, June 1985

Alexander v. “Americans United,” Inc.: August 2019

Alford v. United States: September 1997

Alive Fellowship of Harmonious Living v. Commissioner: May 1984

 

Allen v. Beirich et al.: September 2021

Allen v. Commissioner: April 1991

Allen v. Wright: October 1991, July 1985, August 1984

Alli v. Commissioner: April 2014

Alliance Defending Freedom v. IRS: December 2017,  June 2016

Alliance Home of Carlisle, Pa. V. Cumberland County, Pa., Board of Assessment Appeals: August 2004

Alpha Medical, Inc. v. Commissioner: July 1999
 

Altera Corporation & Subsidiaries v. Commissioner: September 2020, May 2020, January 2020, August 2019, November 2018, October 2018

Alumni Association of the University of Oregon, Inc. v. Commissioner: December 1999, April 1996

Amend16 Robert Wirengard v. Commissioner: May 2005

Amergen Energy Co., LLC v. United States: November 2010

American Academy of Family Physicians v. United States: October 1996, June 1995

American Association of Christian Schools Voluntary Employees Beneficiary Association Welfare Plan Trust v. United States:
June 2005, October 1988, September 1987

American Atheists, Inc. v. Shulman: July 2014, February 2014

American Bar Association v. United States: March 1984

American Bar Endowment, United States v.: October 2010, January 2010, September 1990, November 1986, August 1986,
January 1896, July 1985, April 1984

American Campaign Academy v. Commissioner: December 2011, June 2008, February 2005, July 1989

American Civil Liberties Union Foundation v. Crawford: June 2002

American Civil Liberties Union Foundation of Louisiana v. Bridges: August 2003

American College of Physicians, United States v.: December 1986, November 1986, June 1986, August 1985, October 1984

American Guidance Foundation, Inc. v. United States: October 2009, October 2005

American Hospital Association v. United States: October 1989, May 1987

American Institute for Economic Research v. United States: January 1991

American Institute of Certified Public Accountants v. IRS (DDC): July 2017

American Legion v. American Humanist Association: September 2019, April 2019

American Legion Department of New York, The v. United States: August 1993

American Library Association v. Thornburgh: January 1990

American Medical Association v. United States: January 1990, December 1989, October 1988, September 1988,
November 1987, October 1987

American Postal Workers Union v. United States, December 1991, April 1991, February 1990

American Science Foundation v. Commissioner: February 1987

American Society of Association Executives v. Bentsen: June 1994, March 1994

American Society of Association Executives v. United States: January 2000, January 1999

American Society of Travel Agents v. Blumenthal: March 1986

American Target Advertising, Inc. v. Guani: March 2000, November 1998

Americans for Prosperity Foundation v. Becerra: September 2021, July 2021, May 2020, June 2019, November 2018, May 2021

Americans for Prosperity v. Grewal: January 2020, December 2019

Americans for Prosperity Foundation v. Harris: January 2020, August 2016, July 2016, March 2016

Anclote Psychiatric Center, Inc. v. Commissioner: September 1998, June 1992

Anesthesia Service Medical Group, Inc. Employee Protection Trust, San Diego Trust & Savings Bank, Trustee v. Commissioner: March 1988

Angell v. Commissioner: February 1987

Anonymous v. Commissioner: January 2016, July 2010

Anselmo v. Commissioner: July 1985, June 1985, April 1984

Anthenagoras I Christian Nation of the World, Inc. v. Commissioner: August 1988

Arbini v. Commissioner: September 2001

Archer v. Commissioner: September 2018

 

Arensmeyer v. United States: September 2021

Arizona Christian School Tuition Organization v. Winn: June 2011, January 2011, July 2010

Arizona Free Enterprise Club's Freedom Club PAC v. Bennett: September 2011, January 2011

Arkansas State Police Association, Inc. v. Commissioner: May 2002, April 2001

Arkansas Writers' Project, Inc. v. Ragland: July 1990

Airlie Foundation v. Commissioner: October 2019

Asmark Institute, Inc. v. Commissioner: September 2012, March 2011

Association of American Physicians & Surgeons v. Commissioner: May 2014

Association of the Bar of the City of New York, The v. Commissioner: September 1989, August 1989, November 1988,
November 1987

Association of Honest Attorneys v. Commmissioner: June 2018

At Cost Services, Inc. v. Commissioner: January 2001

Atlanta Athletic Club v. Commissioner: March 1993, April 1991

Atkinson v. Commissioner: February 2016

Atkinson, Estate of v. Commissioner: December 2002, October 2000

Auburn Police Union v. Tierney: July 1991

Auer v. Robbins: September 2019, October 2015

Auerbach v. Jersey Wahoos Swim Club: July 2004

Austin v. Michigan Chamber of Commerce: March 2010, November 2009, August 2009

Averyt v. Commissioner: ay 2016, December 2012, September 2012

Ayissi-Etoh v. Commissioner: September 2018

 

 

     

Babilonia v. Commissioner: August 2011

Baldwin v. Sebelius: October 2011, January 2011, November 2010

Balso Foundation v. United States: May 1985

Balsam Mountain Investors, LLC v. Commissioner: March 2019, May 2015

Baptist Hospitals, Inc. v. United States: August 1988, July 1987

Barnes v. Commissioner: July 2016

Bartels Trust for the Benefit of Cornell University, Henry E. & Nancy Horton v. United States: November 2010, September 2009

Bartels Trust for the Benefit of the University of New Haven, Henry E. & Nancy Horton v. United States: September 2009, July 2000

Basic Bible Church of America v. Commissioner: March 1986

Bauers v. Cornett: January 1990

BC Ranch II, LP v. Commissioner: March 2019, October 2017, September 2015

Beiner, Inc. v. Commissioner: December 2004

Belair Woods, LLC v. Commissioner: October 2020, March, 2020, December 2018

Belk v. Commissioner: March 2019, October 2017, February 2015, August 2013, April 2013

Bell v. United States: July 2018

Bellco Credit Union v. United States: June 2014, June 2010

Bellotti v. Telco Communications, Inc.: May 1987

Beneficial Foundation, Inc. v. United States: December 1985

Benenson v. Commissioner: June 2018

Bernardo v. Commissioner: April 2010

Bergquist v. Commissioner: September 2008

Bethel Baptist Church v. United States: June 1988, April 1986, December 1984

Better Business Bureau of Washington, D.C. v. United States: October 2013, January 1991

Biagiotti v. Commissioner: December 1986

Bialo v. Commissioner: August 1988, June 1987

 

Bible Study Time, Inc. v. United States: June 2017

Bibler v. United States: July 2018

Big Mama Rag, Inc. v. United States: December 1986

 

Big River Development, LLC v. Commissioner: November 2017, October 2017

Bill Wildt's Motorsport Advancement Crusade v. Commissioner: June 1989

Bingler v. Johnson: January 1987, December 1986

Bischel v. United States: May 2006

 

Bivens v. Six Unknown Named Agents of the Federal Bureau of Narcotics: January 2017

Black & Decker Corporation v. United States: April 2004

Blackford, Estate of v. Commissioner: January 1984

Blau v. Commissioner: September 2020, August 2019

Bluetooth SIG, Inc. v. United States: September 2010, April 2008

Bluman v. Federal Election Commission: March 2012

Board of Directors of Rotary International v. Rotary Club of Duarte: August 1988, August 1987

Bob Jones University v. Simon: August 2019

Bob Jones University v. United States: June 2017, October 2013, October 2010, May 1993, December 1990, October 1988,
July 1987, July 1985, November 1984, August 1984, January 1984

Bob Jones University Museum and Gallery, Inc. v. Commissioner: August 1996

Bobo v. Christus Health: August 2005

Boeshore, Estate of v. Commissioner: September 2003, September 2002

Bogardus v. Commissioner: March 2010

Boltar, LLC v. Commissioner: June 2011

Bollard v. California Province of the Society of Jesus: July 2018

Bond v. Commissioner: September 2017, August 2011, October 2010, March 2010, June 2009, August 1998, October 1993,
May 1993

Bonner v. Commissioner: January 1986

Boone Operations Co., LLC v. Commissioner: June 2013

Bosque Canyon Ranch, LP v. Commissioner: March 2019

Boy Scouts of America v. Dale: August 2000, November 1999

Boynton v. Commissioner: March 1986

Branch Ministries v. Rossotti: July 2000, June 1999, September 1997, June 1995

Brandt v. Burwell: August 2014

Brannan Sand & Gravel Co., LLC v. Commissioner: August 2020

Braunfeld v. Brown: September 2014

Brentwood Academy v. Tennessee Secondary School Athletic Association: April 2001

Brinley v. Commissioner: April 1989, April 1986, August 1984

Broad v. Commissioner: December 1986

Bronner et al. v. Duggan et al.: April 2018, September 2018

Brook, Inc., The v. Commissioner: August 1989, November 1988, November 1987, October 1986, March 1986, November 1985

Brooks v. Commissioner: August 2013

Brown v. Buhman: February 2014

Brown v. Commissioner: May 2016

Brownstone v. United States: March 2017

Bruce Goldberg, Inc. v. Commissioner: January 1990

Bruzewick v. United States: October 2010, June 2009

Bubbling Well Church of Universal Love, Inc. v. Commissioner: June 2016, February 2014

Buckley v. American Constitutional Law Foundation, Inc.: January 2018

Buckley v. Valeo: June 2019, October 2012, August 2011, March 2011, December 2009, September 2006, April 2006

Buder v. Commissioner: December 1993

Budlong v. Graham: June 2006

Bullard, Estate of v. Commissioner: April 1988, November 1986, October 1986

 

Bullock et al. v. Internal Revenue Service et al: November 2019, October 2019

Burke v. United States: August 1993

Burton v. William Beaumont Hospital: February 2005

Burwell v. Hobby Lobby Stores, Inc.: September 2014

Butler v. Commissioner: May 2012, October 1985

Butler v. Obama: December 2011

Byrne v. United States: July 2018


    C

Calhoun Academy v. Commissioner: April 1990

​Californians Helping to Alleviate Medical Problems (CHAMP) v. Commissioner (2007): February 2019

California v. Texas: August 2021, May 2020, January 2021

Calloway Family Association v. Commissioner: January 1990

Camps Newfound/Owatonna, Inc. v. Town of Harrison: September 1997, July 1997, May 1994

Campbell v. Commissioner: June 2020

Canisius College v. United States: February 1987

Canna Care, Inc. v. Commissioner (2015): February 2019

Canton Police Benevolent Association of Canton, Ohio v. United States: January 1988

Caracci v. Commissioner: September 2006, July 2002, February 2000

Carolinas Farm & Power Equipment Dealers Association v. United States: June 1985

Carpenter v. Commissioner: June 2012, March 2012, July 1985

Carroll v. Commissioner: October 2021, July 2016

Carson v. Commissioner: October 2012

 

Carter v. Commissioner: April 2020

Casey v. Planned Parenthood: August 1992

Catholic Answers, Inc. v. United States: December 2011, December 2009, June 2009

Catholic Health Care System v. Burwell: October 2015

Cause of Action Institute v. IRS (D.D.C. May 24): July 2017
 

Cave Buttes, LLC v. Commissioner: November 2016

 

Cedra Point Nursery v. Hassid: September 2021

Center for Competitive Politics v. Harris: January 2018, January 2016

Central Hudson Gas and Electric Corporation v. Public Service Commission of New York: December 2003, June 1987

Centre for International Understanding v. Commissioner: April 1985

Chambers v. Commissioner: August 2011

Champions Retreat Golf Founders, LLC v Commissioner: Augusst 2020, November 2018

Chandler v. Commissioner: July 2014

Charleston Area Medical Center, Inc. v. United States: October 2018

Chevron, U.S.A., Inc. v. Natural Resources Defense Council, Inc.: July 2016, May 2016, March 2011, July 2008

 

Chiarelli v. Commissioner: May 2021

Chicago Metropolitan Ski Council v. Commissioner: May 1995

Chief Steward of Ecumenical Temples, etc. v. Commissioner: May 1985

Child Adult Intervention Services, Inc. v. Commissioner: May 2012

Chiu v. Commissioner: July 1985

Christensen v. Commissioner: March 2010

Christian Coalition International v. United States: November 2002

Christian Coalition of Florida, Inc. v. United States: January 2012, October 2010, June 2009

Christian Legal Society v. Martinez: September 2010, July 2010

Christian Manner International v. Commissioner: February 1991

Christiansen, Estate of v. Commissioner: May 2008

Chronic Disease Fund, Inc. v. US (D.N.J.): September 2017

Chronicle Publishing Co. v. Commissioner: January 1992

Church By Mail, Inc. v. Commissioner: June 2001, April 1989, December 1985, September 1985, October 1984

Church of Eternal Life and Liberty, Inc., The v. Commissioner: October 2009, November 1986, June 1986

Church of Ethereal Joy v. Commissioner: September 1984

Church of Gospel Ministry, Inc. v. United States: November 1986

Church of the Lukami Babalu Aye v. Hialeah: July 1993

Church of Modern Enlightenment v. Commissioner: September 1988

Church of the New Testament, The v. United States: April 1986

Church of Scientology of Boston, Inc., United States v.: October 1992, July 1991, September 1990

Church of Scientology of California v. Internal Revenue Service: August 1986, November 1984, October 1984

Church of Scientology International v. Internal Revenue Service: October 1993

Church of Scientology Western United States v. Internal Revenue Service: October 1992, December 1991

Church of Spiritual Technology v. Commissioner: June 1993, December 1989

Church of Spiritual Technology v. United States: August 1992, July 1992, September 1990

Church of World Peace, Inc. v. Commissioner: February 2011, May 1994

Cigna Healthcare of Texas v. Calad: August 2004, May 2004

CIC Services, LLC v. Internal Revenue Service: July 2021


CIC Services, LLC v. United States: July 2020, August 2019, February 2021

Citizens for Responsibility and Ethics in Washington v. Federal Election Commission: November 2020

Citizens Union of the City of New York v. Attorney General of the State of New York: January 2020, December 2019, 

Citizens United v. Federal Election Commission: October 2012, March 2012, August 2011, January 2011, May 2010, April 2010, March 2010, November 2009, August 2009, June 2009

Citizens United and Citizens United Foundation v. Schneiderman: March 2018, October 2015

City of Arlington v. Federal Communications Commission: October 2018, May 2016, April 2014

Clarence LaBelle Post No. 217, Veterans of Foreign Wars of the United States v. United States: March 1987

Clark v. Martinez: September 2014

Cleveland Athletic Club, Inc., The v. United States: August 1989, November 1988, October 1986, February 1988

Cleveland Chiropractic College v. Commissioner: December 2005

Cleveland Creative Arts Guild v. Commissioner: October 1985

Cline v. Commissioner: October 1988

Clinton v. City of New York: August 1998

Clopton, Estate of v. Commissioner: June 1990, November 1989

CNG Transmission Management VEBA v. United States: February 2013, September 2011, February 2010, January 2009

Coal Property Holdings, LLC v. Commissioner: January 2020

Cockerline Memorial Fund v. Commissioner: February 1986

Cohan v. Commissioner: March 2012

Cohen v. Minneapolis Jewish Federation (W.D. Wis): December 2018, February 2018

Colony, Inc. v. Commissioner: June 2012

College of the Desert Alumni Association, Inc. v. Commissioner:  April 2017

Colorado Christian University v. Sebelius: August 2014

Colorado State Chiropractic Society v. Commissioner: December 1989

Columbia Park and Recreation Association, Inc. v. Commissioner: March 1988, February 1987

Commissioner v. Court Holding Co.: June 2018

Commissioner v. LoBue: March 2010

Commissioner v. Simmons: October 2017, August 2011

Common Cause v. Commissioner: August 1999

 

Commonwealth of Massachusetts v. US Department of Health and Human Services et al.: April 2021

Commonwealth of Virginia v. Sebelius: February 2011

Community Education Foundation v. Commissioner: November 2018, March 2017

Community First Credit Union v. United States: June 2014, June 2010, July 2009

Community Humanitarian Association, Inc. v. Town of Ramapo: May 2016

Concord Consumers Housing Cooperative v. Commissioner: September 1987

Conestoga Wood Specialties Corp. v. Sebelius: May 2014

Congregation Bais Yaakov v. Commissioner (Summ. Opin. (July 22): October 2020

Conklin v. Commissioner: August 1988

Connick v. Myers: May 2011

Consolidated Investors Group v. Commissioner: September 2010, March 2010

Cook v. Marshall: May 2019

Cooley v. Commissioner: January 2011

Copperweld Steel Co.'s Warren Employees' Trust v. Commissioner: February 1991

Corbin v. United States: June 1985

CORE Special Purpose Fund v. Commissioner: May 1985

Cornelius v. NAACP Legal Defense and Education Fund, Inc.: September 1985

 

Corporation of the Presiding Bishop of the Church of Jesus Christ of Latter-Day Saints v. Amos: October 2017

Costello v. Commissioner: March 2017, July 2015

Cottonwood Place, LLC v. Commissioner: October 2020

Council for Education v. Commissioner: February 2014

Covenant Healthcare System, Inc. v. Wauwatosa, Wis.: October 2010

CREATE, Inc. v. Commissioner: April 1984

Creditguard of America, Inc. v. Commissioner: December 2017

Credit Union Insurance Corporation v. United States: September 1996, July 1995

Crimi v. Commissiner: October 2018, April 2013

Crosby v. National Foreign Trade Council: August 2000, January 2000

Crown v. Commissioner: April 1984

Crown Income Charitable Fund, Rebecca K. v. Commissioner: March 2017, May 1992, December 1993

CSX Transportation, Inc. v. Surface Transportation Board: November 2018

Cuddeback Memorial Fund, Christie E. Cuddeback and Lucille M. v. Commissioner: February 2003

Cutler v. Department of Health and Human Services: March 2016, September 2014

Cutter et al. v. Wilkinson et al.: September 2005, May 2005, February 2004


    D

Dale v. Boy Scouts of America: August 2000, November 1999

Daly, United States v.: June 1985

Danduran v. United States: May 2019

Davenport v. American Atheists, Inc.: January 2012

Davenport v. Washington Education Association: March 2007

David Muresan Scientific Research Foundation v. Commissioner: April 2018

Davis v. Commissioner: July 2018

Davis v. Federal Election Commission: September 2011, January 2011, March 2010, December 2009, August 2008

Davis v. Michigan Department of Treasury: June 1989

Davis Nursing Association v. Neal: June 2019

Davis v. United States: May 2020, July 1990, May 1990, December 1989, April 1989

Dawson v. Steager, West Virginia State Tax Commissioner: April 2019

Deer Park Country Club v. Commissioner: March 1996

DeJong v. Commissioner: March 2010

Delaware County, PA v. Federal Housing Finance Agency: June 2013

Deluxe Check Printers, Inc. v. United States: May 1990, November 1989, August 1988, July 1988

Democratic Leadership Council, Inc. v. United States: March 2009, August 2008, June 2008

Department of Health and Human Services v. Florida: March 2012, January 2012

Department of Revenue of Montana v. Karth Ranch: February 2011

Detroit Athletic Club v. United States: September 1989

Devine Brothers, Inc. v. Commissioner: March 2003

Dew v. Commissioner: December 1988

Dickinson v. Commissioner: November 2020

Dickman v. Commissioner: June 1984, April 1984

DiDonato v. Commissioner: September 2011

Diebold Foundation, Inc. v. Commissioner: January 2019, October 2016

Dieringer v. Commissioner: May 2019, June 2016

DiMarco, Estate of v. Commissioner: December 2015

Disabled American Veterans v. Commissioner: November 1994, July 1993, August 1991, April 1990

Disabled American Veterans v. United States: August 1991, September 1990, September 1986, August 1986, July 1986

DMB Realco LLC v. United States (D. Ariz. 2016): October 2020

Doe v. Kamehameha Schools/Bernice Pauahi Bishop Estate: February 2007, October 2005

Doherty v. Commissioner: April 1994

Dolese v. Commissioner: April 1987, August 1984

Dordt College v. Burwell: December 2015

Dordt College v. Sebelius: July 2014

Douglas v. Commissioner: January 1990

Driscoll v. Commissioner: April 2012, March 2011

Dube, United States v.: September 1994, September 1987

Dubin v. Commissioner: December 1986

Duncan v. Walker: July 2008

Dunlap v. Commissioner: July 2012

Durden v. Commissioner: July 2012

Dzina v. Commissioner: January 2005, April 2003


    E

Eagle Mountain International Church, Inc. v. Tarrant Appraisal District: May 2010

East Texas Baptist University v. Burwell: January 2016

Easter House v. United States: March 2009, January 1989, August 1987

Eastern Kentucky Welfare Rights Organization v. Simon: August 2006

Eaton, Estate of v. Commissioner: September 1985

Ebben v. Commissioner: April 1986

Ecclesiastical Order of the Ism of Am, Inc., The v. Chasin: February 1991, August 1988, April 1987

Ecclesiastical Order of the Ism of Am, Inc., The v. Commissioner: February 1984, December 1983

Edgar, Estate of v. Commissioner: June 1987

885 Investment Co., Inc. v. Commissioner: September 2017, October 1990

E. J. Harrison & Sons, Inc. v. Commissioner: May 2008, September 2006, September 2005

El Paso Del Aguila Elderly v. Commissioner: December 1992

Elisian Guild, Inc. v. United States: January 1991

Elk Grove Unified School District v. Newdow: August 2004, May 2004, March 2004 (also see Newdow v. U.S. Congress et al.)

Elliotts, Inc. v. Commissioner: July 2016, October 2000

Emanuelson v. United States: March 2017

Emanouil v. Commissioner: October 2020

EMILY's List v. Federal Election Commission: December 2009

Employment Division, Department of Human Resources of Oregon v. Smith: September 2014

Encino Motorcars, LLC v. Navarro: May 2020, October 2018

Engel v. Commissioner: October 1993

Englewood Place, LLC v. Commissioner: September 2020

Engineers Club of San Francisco v. United States: August 1986

Esgar Corporation v. Commissioner: May 2014, April 2012

 

Espinoza v. Montana Department of Revenue: September 2020, May 2020, April 2020

Est of Hawaii v. Commissioner: November 2006, June 2001

 

Estate of Michael Jackson v. Commissioner: July 2021

Eternal Word Television Network, Inc. v. Department of Health and Human Services: April 2016

Evans v. Commissioner: January 2011

Exacto Spring Corporation v. Commissioner: January 2000

Executive Network Club, Inc. v. Commissioner: March 1996

Exploratory Research, Inc. v. Commissioner: July 2008


    F

Fair v. Commissioner: October 1993

 

Fairbairn v. Fidelity Investments Charitable Gift Fund: May 2020, September 2019, May 2021

Faith Missionary Baptist Church v. Internal Revenue Service: February 1995

 

Fakiris v. Commissioner: September 2017; Fubruary 2021

Families Against Government Slavery v. Commissioner: May 2007

Family Home Providers, Inc. v. Internal Revenue Service: December 2008, November 2008

Family Leadership Foundation v. United States: Janaury 2007

Family Trust of Massachusetts, Inc. v. United States: September 2013, November 2012

Farm Credit Services of Central Arkansas, PCA et al. v. State of Arkansas: May 1996

Farmers Cooperative Company v. Commissioner: June 1990, November 1987, September 1987

Farolan v. Commissioner: July 2018

Farr v. Commissioner: December 2018, March 2018

Federal Communications Commission v. AT&T, Inc.: September 2014
 

Federal Communications Commission v. Fox Television Stations, Inc.: October 2018

Federal Election Commission v. Beaumont: October 2012, August 2012, August 2011, December 2009, August 2003, May 2003

Federal Election Commission v. Christian Coalition: October 1999

Federal Election Commission v. Massachusetts Citizens for Life, Inc.: February 1987

Federal Election Commission v. Wisconsin Right to Life, Inc.: March 2010, September 2007, March 2006

Federal Land Bank of St. Paul v. Bismarck Lumber Co.: June 2013

Fehr v. Commissioner: July 2018

Felton v. Commissioner: December 2018

Ferguson v. Commissioner: June 1999

Fernandez v. Limmer: May 1991

Ferrell v. Commissioner: July 1987

Fides Publishers Association v. United States: January 1991

 

15 West 17th Street, LLC v. Commissioner: March 2017

Fifth Third Bank v. Firstar Bank: November 2006

Finlator v. Secretary of Revenue of North Carolina: July 1990

First Church of In Theo v. Commissioner: August 1989

First National Bank of Boston v. Bellotti: October 2012, August 2011

First National Bank of Fayetteville, Arkansas v. United States: June 1987, April 1984
 

Fish v. Commissioner: December 2017

Fisher v. University of Texas at Austin: February 2016, October 2014, September 2013, December 2012, April 2012

Flanagan v. United States: May 1993, April 1989, June 1987

Flanigan v. United States: March 1987

Flanigan, Estate of v. Commissioner: December 1984

Flast v. Cohen: June 2011

Flat Top Lake Association, Inc. v. United States: December 1986

Florida v. Department of Health and Human Services: March 2012, January 2012, October 2011, May 2011, April 2011, March 2011, December 2010, July 2010, May 2010

Florida Hospital Trust Fund v. Commissioner: March 1996, September 1994

Florida Independent Colleges and Universities Risk Management Association, Inc. v. United States: May 2012

Florida Trucking Association, Inc. v. Commissioner: December 1986

Fogarty v. United States: July 1989, April 1989, December 1986, November 1986, February 1986, June 1985

Foley v. Commissioner: August 1988

Follett v. McCormick: March 1990

Food and Drug Administration v. Brown & Williamson Tobacco Corp.: April 2014

Ford v. Commissioner: July 2014

Fordice, United States v.: August 1992

Forest Press, Inc. v. Commissioner: January 1991

Foster v. Commissioner: July 1985

Foundation of Human Understanding v. Commissioner: October 2012, August 2012, October 2009, February 1988, July 1987

Foundation of Human Understanding v. United States: May 2011, October 2010, October 2009

Founding Church of Scientology of Washington, D.C. v. United States: March 2005, July 1992

Fowler v. Commissioner: May 1987

Framingham Country Club v. United States: July 1987

Frank v. Gaos: January 2019

Frank Aragona Trust v. Commissioner: June 2014

Frank Lyon Co. v. United States: June 2018

Fraternal Medical Specialist Services, Inc. v. Commissioner: March 1985

Fraternal Order of Police, Illinois State Troopers Lodge No. 41 v. Commissioner: November 1986

Frates v. Commissioner: April 1987

Frazee v. United States: September 2004

Free Enterprise Fund v. Public Company Accounting Oversight Board: February 2011, September 2010, February 2010

Free Fertility Foundation v. Commissioner: September 2010

Freedom Church of Revelation v. United States: September 1984

Freedom From Religion Foundation, Inc. v. Geithner: July 2010, February 2010, January 2010

Freedom From Religion Foundation v. Koskinen: June 2016

Freedom From Religion Foundation, Inc. v. Lew: June 2016, January 2015, January 2014

Freedom From Religion Foundation, Inc. v. Shulman: October 2013

Freedom From Religion Foundation v. Werfel: October 2013

Freedom Path, Inc. v. Internal Revenue Service: September 2017

Freedom Path, Inc. v. Lerner: August 2016
 

French v. Commissioner: March 2017, May 2016
 

Freytag v. Commissioner: October 2010

Friedberg v. Commissioner: December 2011

Friedman v. Commissioner: May 2010

Friedrichs v. California Teachers Association: May 2018, August 2017, June 2016

Friends of the Benedictines in the Holy Land, Inc. v. Commissioner: April 2018

Friends of Society of Servants of God v. Commissioner: April 1984

Fulani v. League of Women Voters Educational Fund: October 1991, September 1989

Fulani v. Secretary of the Treasury: October 1991, March 1990

 

Fumo v. Commissioner: July 2021

Fund for Anonymous Gifts v. Internal Revenue Service: June 1999, July 1997

Fund for the Study of Economic Growth and Tax Reform, The v. Internal Revenue Service: February 1999, May 1998


     G

Gaerttner v. Commissioner: April 2012

GameHearts v. Commissioner: January 2016

Gardner v. Commissioner: December 2015, November 2015, September 2001

Gardner v. North Mississippi Health Services, Inc.: August 2005

Garriott v. Winn: July 2010

Garrison v. Commissioner: August 1986

Garrison v. Louisiana: May 2011

Gates Community Chapel in Rochester, Inc. d/b/a Freedom Village USA v. United States: March 1996

Gay Rights Coalition of Georgetown University Law Center and District of Columbia v. Georgetown University: February 1988

Gayer v. Internal Revenue Service: March 2010

 

Gaylor v. Mnuchin: May 2019, February 2018, December 2017

Gaylor and Freedom From Religion Foundation v. United States: January 2014

Geisinger Health Plan v. Commissioner: September 1994, August 1993, June 1993, March 1993

Gemological Institute of America v. Commissioner: February 1984

Gemperle v. Commissioner: April 2016

Geneva College v. Azar: September 2018

Geneva College v. Burwell: January 2016

George v. Commissioner: October 2015

Georgia v. Public Resource.org: July 2020 

Gephart v. United States: July 2018

Gershman v. Commissioner: September 1984

Giving Hearts, Inc. v. Commissioner: October 2019

 

Glade Creek Partners, LLC v. Commissioner: January 2021

Gladney v. Commissioner: January 1986, December 1984

Gladstone Foundation v. Commissioner: June 1992

Glass v. Commissioner: December 2011, March 2007, September 2005

Golden Rule Church Association, The v. Commissioner: January 1991

Goldman v. Commissioner: January 1985

Goldsboro Art League, Inc. v. Commissioner: October 1985, July 1985

Goldstein v. Commissioner: November 1987

Gonzales v. Commissioner: November 1993

Gonzales v. O Centro Espirita Beneficente Uniao Do Vegetal: April 2006

Gonzales v. Raich: February 2011

Good Fortune Shipping SA v. Commissioner: October 2018

Good Friendship Temple v. Commissioner: September 1988

Good News Club et al. v. Milford Central School: August 2001

Good Samaritan Hospital v. Shalala: October 2012

Gradin v. Department of Revenue: March 2006

Graev v. Commissioner: September 2018, September 2013

Graham v. Commissioner: April 2002, January 1989, August 1988, July 1988, September 1987, November 1984

Grant v. Commissioner: December 1986, June 1985

Gratz v. Bollinger: August 2003, June 2003

Great Northern Nekoosa Corporation and Subsidiaries v. United States: October 1997

Greater United Navajo Development Enterprises, Inc. v. Commissioner: February 1991

Green v. Connally: October 2013

Green v. Garriott: May 2009

Green v. United States: March 2018, January 2016, December 2016

Green, Estate of Ethel P. v. Commissioner: September 1984

Greenacre Foundation v. United States: August 1985

Greene v. United States: September 1999, November 1997, December 1994, March 1994, April 1993

Greer v. United States: August 1993

Gregory v. Helvering: June 2018

Gretsch Stone, LLC v. United States: January 2021

Grisanti v. United States: April 2018

Groetzinger, Commissioner v.: August 1989, March 1989, November 1988

Grutter v. Bolinger, December 2012, April 2012, August 2003, June 2003

Grynberg v. Commissioner: October 1984

Guess v. Commissioner: September 2018

Guide International Corporation v. United States: July 1990

Gundanna v. Commissioner: May 2011

Gunkle v. Commissioner: January 2013

Gwaltney of Smithfield, Ltd. v. Chesapeake Bay Foundation, Inc.: October 2012



     H

H.W. Johnson, Inc. v. Commissioner: July 2016

 

Harvest Rock Church v. Newsom: February 2021

HCSC Laundry v. United States: March 2009, October 1986, February 1984

Haffner's Service Stations, Inc. v. Commissioner: June 2003

Hager et al. v. Federal National Mortgage Association et al.: October 2012

Hague v. Committee for Industrial Organizations: August 1992

Halbig v. Sebelius: May 2014

Hall v. Commissioner: September 1994

Hall Estate v. Commissioner: February 1990

Hammond v. United States: August 1985, June 1984

Harbison v. United States: May 2001, February 2001

Harbor Lofts Associates v. Commissioner: November 2018

Harding Museum, George F. v. United States: February 1988

Harken v. Commissioner: December 1985

Harris v. Quinn: September 2014

Hartwick College v. United States: May 1985

Harvey Estate v. United States: April 1988

Harvey v. United States: November 2020

Harwood v. Commissioner: June 2016

Hattem v. Schwarzenegger: September 2006, September 2005

Hearst Corporation, The v. United States: September 1993, August 1993, June 1993

Heffernan v. Patterson: July 2016

Hein v. Freedom From Religion Foundation, Inc.: September 2007

Henslee, Collector of Internal Revenue v. Union Planters National Bank & Trust Co.: August 1993

Heritage Village Church and Missionary Fellowship, Inc., In re: August 1988

Herman v. Commissioner: November 2009

Herman v. United States: January 2000

Hernandez v. Commissioner: February 2020, September 2019,  January 2011, May 2009, February 2009, January 1992, March 1990, September 1989, July 1989, January 1989, August 1988, July 1988, September 1987

Hewitt v. Commissioner: September 2020, September 2017, January 1998

Hibbs v. Winn: August 2004

Higgins v. Commissioner: October 2013

High Adventure Ministries, Inc. v. Commissioner: April 1984

Hilborn v. Commissioner: October 2010, December 1985

Hill v. Commissioner: September 2004

Hobbs Foundation for Religious Training and Education, C.E., United States v.: November 1993

Hodgdan v. Commissioner: May 1992

Hoffman Properties II, LP v. Commissioner: July 2020, September 2020

Hogan v. United States: January 1986

Hollingsworth v. Commissioner: March 1986

Holloway v. Brown: March 1985

Hope School, The v. United States: December 1984

Hopkins v. Hopkins: December 1992

Horne Estate v. Commissioner: September 1988

Hosanna-Tabor Evangelical Lutheran Church and School v. Equal Employment Opportunity Commission: March 2020, October 2017, March 2012

Housing Pioneers v. Commissioner: September 1995, April 1995, August 1993, June 1993

Houston Baptist University v. Burwell: October 2015

Hubert, Estate of, Commissioner v.: December 1993, May 1997

Hughes v. Commissioner: July 2009

Hunt, Samuel P., Trust v. United States: April 2004

Hunter v. Commissioner: November 1986


     I

Igberaese v. Commissioner: March 2011

IHC Care, Inc. v. Commissioner: June 2003, December 2001

IHC Group, Inc. v. Commissioner: June 2003, December 2001

IHC Health Plans, Inc. v. Commissioner: June 2003, December 2001

ITT Research Institute v. United States: December 1985

Illinois Association of Professional Insurance Agents, Inc. v. Commissioner: November 1986

Illinois v. Telemarleting Associates, Inc.: July 2003

Inc. v. US Bank: July 2020

In re: Vision Service Plan Tax Litigation: August 2010

Incorporated Trustees of the Gospel Worker Society, The v. United States: February 1991, January 1986, April 1984

Independent Insurance Agents of Huntsville, Inc. v. Commissioner: October 1993

Independent Order of Odd Fellows Grand Lodge of Iowa v. United States: September 1993

Indiana University Retirement Community, Inc. v. Commissioner: July 1989

Indianapolis Baptist Temple, United States v.: October 2000

 

Induni v. Commissioner: September 2020

Industrial Aid for the Blind v. Commissioner: February 1991

International Postgraduate Medical Foundation v. Commissioner: August 1989

International Society for Khrishna Consciousness, Inc. v. Lee: August 1992, May 1991

Irby v. Commissioner: December 2012

 

Islamic Center of Nashville v. State of Tennessee: November 2017

Israel Lodge of B'nai B'rith No. 2113, Julius M. v. Commissioner: December 1995

Ithaca Trust Co. v. United States: August 1993

 

Izen, Jr. v. Commissioner: May 2017


     J

Jackson v. Commissioner: January 2017

Jackson, Estate of v. United States: March 2006

Jackson Family Foundation, Ann v. Commissioner: June 2004, December 1999, March 1994, January 1992

Jamison v. City of St. Louis: May 1991

Janus v. American Federation of State, County and Municipal Employees: September 2018, May 2018

Jarrett v. Commissioner: August 2021, August 2018

Jefferson Pharmacy Pharmaceutical Association, Inc. v. Abbott Laboratories: August 1985

Jeffries, United States v.: February 1989

Jellison v. Florida Hospital Healthcare System, Inc.: August 2005

Jews for Jesus, Inc. v. Board of Airport Commissioners: May 1991

Johnson v. Commissioner: August 2020

Johnson v. United States: November 1986, December 1985

Johnson Estate v. United States: December 1991, September 1990

Jones v. Commissioner, January 2010, June 2009, January 2008, November 1984

Jones, Estate of, Matter of: April 1990

Judicial Watch, Inc. v. IRS: September 2014

Judicial Watch, Inc. v. Rossotti: March 2003, November 2002

Julia R and Estelle L. Foundation v. Commissioner: July 1989

Junaluska Assembly Housing, Inc. v. Commissioner: February 1991, August 1986


    K

Kalgaard v. Commissioner: September 1985

Kamilche Company v. United States: December 1995, March 1993

Kaplan v. Commissioner: April 2006

Kaplin, Estate of v. Commissioner: November 1987, May 1987

Kaufman v. Shulman (or Kaufman v. Commissioner): October 2017, June 2014, September 2013, September 2012, June 2012, June 2011, July 2010

Keane v. Baker: May 1987

Kenner v. Commissioner: December 2005

Kentucky Bar Foundation, Inc. v. Commissioner: March 1985

Kermit Fischer Foundation v. Commissioner: December 1990

Kessler v. Commissioner: January 1987

Khalef et al. v. Regan: July 1985, May 1985, January 1984

King v. Burwell: July 2016, September 2015

King Shopping Consum, Inc. v. Commissioner: January 1990

Kircher v. United States: July 1989, April 1989

 

Kisor v. Wilkie: September 2019

 

Kissling v. Commissioner: January 2021

Kiva Dunes Conservation, LLC v. Commissioner: July 2021, August 2009

Kizzere v. Baptist Health System, Inc.: May 2006

Klamath Strategic Investment Fund, LLC. v. United States: September 2006

Klauer v. Commissioner: July 2010

Klavan v. Commissioner: September 1993

The Korean-American Senior Mutual Association, Inc. v. Commissioner: November 2020

Koftinow v. Commissioner: December 1987

Kokinda, United States v.: August 1992, May 1991, January 1990

Kollsman, Estate of v. Commissioner: May 2017

Konkus, Estate of v. Commissioner: May 2017

Kovalev v. City of Philadelphia (E.D. Pa. (Feb. 20, made public on July 20): October 2020

Knights of Columbus Building Association of Stamford, Connecticut, Inc. v. United States: September 1988

Knights of Columbus Council No. 3660 v. United States: March 1986

Krapf v. United States: November 1992

Krause v. Commissioner: May 1987

Kuma v. Greater New York Conference of Seventh-Day Adventist Church: November 2020

Kuretski v. Commissioner: August 2014


     L

Labelgraphics, Inc. v. Commissioner: October 2000

LaBelle Post No. 217, Clarence v. United States: December 1984

Laborers’ International Union of North America v. Commissioner: October 2001

LaBue, Commissioner v.: January 1985

LAC Facilities, Inc. v. United States: January 1995

La Meres Estate v. Commissioner: April 1992

Lake County Racquet & Athletic Club v. Morgan: April 2006

Lake Forest, Inc., Commissioner v.: September 2008

Lakeview Development Corp. v. UBS Financial Services: July 2020 

LaMura v. Commissioner: September 1985

Land of Lincoln Mutual Health Ins. Co. v. US: July 2020

Lapham Foundation, Inc. v. Commissioner: February 2005, February 2003

Larsen v. Commissioner: September 1985

Lary v. Commissioner: June 1988, July 1985

Latterman v. United States: July 2008

LaVerdad v. Commissioner: July 1984

Leach Estate v. Commissioner: September 1984

Leckie Scholarship Fund, The “Miss Elizabeth†D. v. Commissioner: October 1986

Lee v. International Society for Krishna Consciousness, Inc.: August 1992

Lee v. Weissman: August 1992

Legatus v. Sebelius: March 2014

Legg v. Commissioner: February 2016
 

Legion of Christ, Inc. v. Town of Mount Pleasant: October 2020

Lehrfeld v. Richardson: March 1998

Lemon v. Kurtzman: May 2019, December 2017, May 2009

Leonard Pipeline Contractors, Ltd. v. Commissioner: July 2001, June 1998

Levine v. Commissioner: October 1987

Levy v. Young Adult Institute, Inc.: November 2018

 

Liberty v. U.S. (D.D.C) and NorCal Tea Party Patriots v. IRS: December 2017

Liberty University, Inc. v. Geithner: September 2013, January 2013, December 2011, November 2011

Lichter Foundation v. Welch: January 1991

Lima Surgical Associates, Inc. Voluntary Employees Beneficiary Association Plan Trust v. United States: December 1991, September 1990

 

Linchpins of Liberty v. United States: January 2017, December 2016, October 2016

Lintzenich v. United States: December 2005

Linwood Cemetery Association v. Commissioner: January 1987

Linzy v. Commissioner: January 2012

Lio v. Commissioner: September 1985
 

List Interactive, Ltd. v. Knights of Columbus: June 2018
 

Little Sisters of the Poor v. Pennsylvania: July 2020, September 2020

Little Sisters of the Poor Home for the Aged v. Sebelius: May 2020, September 2014, April 2014, March 2014

Little Sisters of the Poor Home for the Aged, Denver, Colorado v. Burwell: January 2016

Littriello v. United States: September 2005

​Liu v. SEC: May 2020

Living Faith, Inc. v. Commissioner: October 2019, June 2018, January 2017, September 2013, January 2011, March 2009, February 1992, May 1991, November 1990

Living Word Christian Center, United States v.: December 2009, November 2009, April 2009, February 2009, January 2009
 

Lloyd v. Commissioner; Simpson v. Commissioner: September 2020

Locke v. Davey: September 2017, June 2017, April 2004, February 2004, July 2003

Lockwood Water Users Association v. United States: February 1992, July 1990

Logan v. Commissioner: October 1994

Longue Vue Foundation v. Commissioner: April 1988, March 1988

Lord v. Commissioner: November 2010

Losch v. Commissioner: September 1988

Losantiville Country Club, Inc. v. Commissioner: December 2018, October 2017

 

Losantiville Country Club, Inc. v. United States: June 2017

Louisiana Credit Union League v. United States: June 2007, April 2005, September 1993

Loube v. Commissioner: March 2020

Loving v. IRS: August 2017, April 2014
 

Lumpkin One Five Six, LLC v. Commissioner: September 2020

Lumpkin HC, LLC v. Commissioner: September 2020

Lutheran Social Services of Minnesota v. United States: June 1986, July 1985, June 1985, May 1984
 

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