HOPE EVANG. LUTH. v. IA. DEPT. OF REV.

No. 89-1300.

463 N.W.2d 76 (1990)

HOPE EVANGELICAL LUTHERAN CHURCH, Appellant, v. IOWA DEPARTMENT OF REVENUE AND FINANCE, Appellee.

Supreme Court of Iowa.

November 21, 1990.


Attorney(s) appearing for the Case

Gerald L. Fatka of Lynch, Dallas, Smith & Harman, Cedar Rapids, for appellant.

Thomas J. Miller, Atty. Gen., Harry M. Griger, Sp. Asst. Atty. Gen., and Lucille M. Hardy, Asst. Atty. Gen., for appellee.

Considered by McGIVERIN, C.J., and LAVORATO, NEUMAN, SNELL, and ANDREASEN, JJ.


SNELL, Justice.

Appellant, Hope Evangelical Lutheran Church (Hope), appeals from an adverse ruling of the district court. The district court affirmed the decision of the Iowa Department of Revenue and Finance (department), holding that the consumer use tax assessed against Hope is not in violation of the free exercise clauses of the United States and Iowa Constitutions; that the court is precluded from considering the issue of excessive governmental entanglement since...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases