Lemon test

Recent Case: Gaylor v. Mnuchin

April 3, 2019

Can tax benefits “establish” a religion? Perhaps, but as long as they show neutrality, meaning “no preference” for religion, they can pass muster.  The Internal Revenue Code establishes numerous income tax exemptions, one genre of which falls under the “convenience-of-the employer” doctrine. This doctrine is primarily codified in 26 U.S.C. §119(a)(2), which exempts employer-provided meals…

Will the Supreme Court Replace the Lemon Test?

March 11, 2019

The Supreme Court recently heard oral argument in American Legion v. American Humanist Association, which involves an Establishment Clause challenge to a 94-year-old cross on government property memorializing World War I veterans. The argument suggests that the Court wants to take its Establishment Clause jurisprudence in a different direction, but it might not be sure…