German Apostolic Christian Church v. Department of Revenue

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• stating that the incidental use of property by a religious leader would not “defeat the exemption”
• holding an office exempt and the rest of the residence taxable
• holding office exempt where the rest of the residence was not
• holding office used for administrating Elder’s residence and apartments used by elderly and financially needy church members exempt, but the rest of the residence, including the Elder’s sleeping quarters and designated guestrooms for visiting officials, taxable
• stating rule for exemption and not requiring that a type of official or duty he common within a particular religion
• disagreeing with lower court’s reasoning in denying exemption of spare rooms because of “insufficient” use

Source: CourtListener parenthetical corpus (CC0).