Maureen A. Staples and Michael P. Staples v. Commissioner of Internal Revenue

How courts have described this case

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

• “Spiritual gain to an individual church member cannot be valued by any measure known in the secular realm.”
• \The public benefit from religion remains and predominates regardless of whether church doctrines provide for traditional congregational worship or individual worship as in Scientology or whether donations are voluntary or fixed.\
• “The public benefit from religion remains and predominates regardless of whether church doctrines provide for traditional congregational worship or individual worship as in Scientology or whether donations are voluntary or fixed.”
• \Under the stipulations the fixed donations are not market prices set to reap the profits of a commercial moneymaking venture; rather the [Church] is a bona fide church which selected fixed donations as its mechanism for raising funds from its members.\
• “Under the stipulations the fixed donations are not market prices set to reap the profits of a commercial moneymaking venture; rather the [Church] is a bona fide church which selected fixed donations as its mechanism for raising funds from its members.”

Source: CourtListener parenthetical corpus (CC0).