IRS Rules That Legal Same-Sex Marriages Will Be Recognized For Tax Purposes, Regardless Of Couple's Current Domicile

The Internal Revenue Service announced yesterday that legally-married same-sex couples will be treated as married for federal tax purposes, even if they live in a state that refuses to recognize their legal marriage that was performed elsewhere. The new policy is formally reflected in Revenue Ruling 2013-17 which defends the gender-neutral reading of gender-specific terms in the Internal Revenue Code that the new policy requires. However, the ruling does not extend to domestic partnerships, civil unions, or other similar formal relationships recognized, but not called marriage, under state law. The IRS also issued updated Frequently Asked Questions for same-sex couples and updated FAQs for registered domestic partners and individuals in civil unions.

Kerry Calls On Iranians To Release Christian Pastor

U.S. Secretary of State John Kerry issued a statement on Wednesday calling for Iran to help in the return of three U.S. citizens. One of those is Iranian-American Christian pastor Saeed Abedini who was sentenced in January to 8 years in prison by an Iranian court on charges of threatening Iran's national security through his leadership in Christian house churches. (See prior posting.) Kerry's statement comes only days after the Aug. 25 rejection by the Tehran Court of Appeals of Abedini's appeal of his sentence.  The American Center for Law and Justice issued a statement yesterday welcoming the State Department's re-engagement on Abedini's case.

New Survey On State of the Bible Released

The American Bible Society this week released a survey titled State of the Bible in 2013. (Full text.) (Summary of findings.)  Among its findings: 66% of adults see it as important to teach the values found in the Bible in public schools.  31% of adults say that their political views are greatly influenced by their faith, while 69% say their faith has at least a little influence on their political views. 54% of adults agreed with the statement, "the Bible and politics do not mix."  22% of adults believe the Bible should be taken literally, word for word. [Thanks to Blog From the Capital for the lead.]

Canadian Tax Court Rules FLDS Community Does Not Come Under Provision For Sharing of Tax Liability

In a 92-page opinion in Blackmore v. The Queen, (Tax Ct. Canada, Aug. 21, 2013), the Tax Court of Canada ruled that the polygamous FLDS community of Bountiful, British Columbia does not fall under Sec. 143 of Canada's Income Tax Act which allows communal religious organizations such as the Hutterites to elect to have community income taxed to individual members of the community.  The ruling means that other Bountiful residents will not be liable for the taxes and penalties flowing from the $1.8 million understatement of income by FLDS leader Winston Blackmore. (In a related ruling, the court detailed reasons for allowing Dr. John Walsh to testify as an expert witness.) The Vancouver Sun reported yesterday, however, that testimony at the trial suggests Blackmore may still pass on the tax liability to his followers through requiring additional tithing or making a "famine call" on them to live for three months on their stored food so they can hand over their grocery money to him.

Another Preliminary Injunction To Allow Gilardi As Contraceptive Coverage Test Case In D.C. Circuit

The federal government is continuing to agree to preliminary injunctions in small business challenges to the Affordable Care Act contraceptive coverage mandate filed in federal district court in  the District of Columbia in order to allow the Gilardi case to be the test case for the D.C. Circuit. (See prior posting.) In the latest example, the D.C. federal district court granted an unopposed motion for a preliminary injunction on that basis in Willis Law v. Sebelius, (D DC, Aug. 23, 2013). (See prior related posting.) Thomas More Law Center announced the grant of the preliminary injunction.

AP Reveals NYPD Investigative Techniques Aimed At Mosques

AP reported yesterday that the New York Police Department has since 9/11 subjected at least a dozen mosques to "Terrorism Enterprise Investigations." By declaring an entire mosque a terrorism enterprise, police under their so-called Handschu Guidelines, can use informants to record sermons, spy on imams and treat anyone who attends mosque services as a suspect. Police have also attempted to infiltrate the boards of Islamic organizations to obtain intelligence.

Education Department Dismisses Complaint That Anti-Israel Incidents Subjected Jewish Students To Hostile Environment

The University of California Berkeley announced yesterday that the U.S. Department of Education’s Office for Civil Rights has dismissed a complaint contending that three incidents involving criticism of Israel created a hostile environment for Jewish students that the University had an obligation to curtail.  In its Aug. 19 letter (full text) informing the University that its investigation of the complaint is being closed, the DOE said in part that the events:

constituted expression on matters of public concern directed to the University community.  In the university environment, exposure to such robust and discordant expressions, even when personally offensive and hurtful, is a circumstance that a reasonable student in higher education may experience. In this context, the events ... do not constitute actionable harassment.

In 2011, a federal district court had reached a similar conclusion. (See prior posting.)

Controversial Anti-Muslim Pastor Is Flooded Out Of Planned Qur'an Burning Site

The Lakeland, Florida Ledger reported yesterday that controversial anti-Muslim pastor Terry Jones  is looking for an alternative site for his planned provocative commemoration of this year's anniversary of the 9-11 attacks. Jones had planned to burn 2,998 Qur'ans-- one for each American lost in the attacks.  However, the yard of Mulberry, Florida resident Bill McKinney where the burning was to take place is flooded.  The site of an old cow pasture, it has been under water for a month. So Jones is now looking for a new venue somewhere near Mulberry. Jones has sold his old church, Dove World Outreach Center in Gainesville. (See prior related posting.)

Al Jazeera Profiles Federal and State Legislative Prayer Caucuses

Al Jazeera yesterday carried a lengthy feature article on the U.S. Congressional Prayer Caucus, and efforts to create prayer caucuses in state legislatures as well.  Here is an excerpt:

When Congress is in session, the members meet weekly in Room 219 of the U.S. Capitol to pray and "seek God’s wisdom and guidance in leading our great nation," according to a caucus promotional video. The caucus now boasts 97 members, mostly Republicans.

But critics charge that the group ... distorts the meaning of religious freedom. Secular advocates and religious leaders say the CPC's claims that the United States was founded as a Christian nation and that Christians' religious liberties are now under threat are false. Rather, critics say, the caucus' efforts to place a government imprimatur on Christian prayer and inject a particular religious view into policy and legislation violate the separation of church and state. 

Queensland Will Move Ahead With Religious Exemption To Bicycle Helmet Rule

Today's Brisbane Courier Mail reports that Campbell Newman, premier of the Australian state of Queensland, has decided to introduce legislation to amend the Queensland Road Rules to provide a religious exemption to the state's bicycle helmet requirement.  The exemption, urged by Sikhs in Australia, will cover those who practice a religion that requires a head covering be worn that prevents use of a helmet.  The government is moving ahead with the proposal despite studies that show serious head injury is 5 times more likely for those wearing a turban than a helmet.  The states of Victoria, South Australia and Western Australia already have similar exemptions.

Moorish Science Defenses To Neglect Charges Rejected

In In re A.E. & D., 2013 Ill. App. Unpub. LEXIS 1873 (IL App., Aug. 26, 2013), an Illinois appeals court rejected several religion-based defenses raised by the mother of two children who was found unfit because of medical neglect and creating an environment injurious to her children's welfare.  The court rejected respondent's claim that it lacked jurisdiction. Respondent argued that her children are part of the trust corpus of the Moorish Science Temple of America and that MSTA should have been made a party to the case. The court also held that respondent's free exercise rights do not permit her to avoid seeking proper medical care for her children.

City Was Premature In Acting Against Church's Feared Homeless Encampment

In New Life Evangelistic Center v. City of St. Louis, 2013 U.S. Dist. LEXIS 120783 (ED MO, Aug. 26, 2013), a Missouri federal district court refused to dismiss a lawsuit by a church that claimed its due process and free exercise rights were infringed when the city issued an emergency condemnation order against its property on which it had erected a large tent and eight smaller tents.  The city feared that the church intended to created a sleeping encampment for the homeless on the property. The church claimed, however, that it intended to use the property for worship and outreach to the homeless.  Dismissing the city's counterclaim for injunctive and declaratory relief, the court concluded that no permits were required for the present uses of the property, and that the city was premature in acting merely on speculation that a tent city in violation of the building code would be set up.

Pastafarian Wears "Religious" Headgear In Texas Driver's License Photo

Apparently the state of Texas has no problem with individuals wearing religious headgear in their driver's license photos.  Daily Caller reported yesterday that Texas Tech University student Eddie Castillo, claiming to be a Pastafarian, has become the first person to wear a pasta strainer on his head in his ID photo.  Castillo told Department of Motor Vehicle officials in the Lubbock office that the silver metal pasta strainer is a religious symbol to him. DMV officials are apparently still considering whether his license is valid. Pastafarianism, also known as the Church of the Flying Spaghetti Monster, is generally seen as a parody on religion, even though its website says it is a real religion.

Federal Court Says S.C. Episcopal Diocese Controversy Should Be Resolved In State Court

In vonRosenberg v. Lawrence, (D SC, Aug. 23, 2013), a South Carolina federal district court declined to exercise jurisdiction over a trademark infringement case growing out of the ongoing controversy between a large break-away portion of the Episcopal Diocese of South Carolina and the smaller number of parishes that remain loyal to The Episcopal Church.  The court held that the trademark dispute is part of a larger dispute over ownership of the Diocese's property which is being litigated in state court (see prior posting), and concluded that it is "judicially impractical to retain jurisdiction over a fragmented claim that has been separated from the larger controversy." The State reports on the decision, and Anglican Curmudgeon blog comments at length on the decision from the perspective of the break-away congregations.

Egyptian Military Enlists Clerics To Justify Violence Against Morsi Supporters

The New York Times reports in a front-page article today that the Egyptian military has begun a propaganda campaign using Muslim scholars to prevent insubordination among soldiers and police. Sometimes using clerics appointed by former president Hosni Mubarak, the military has produced videos that tell soldiers they have a religious duty to use deadly force against Muslim Brotherhood supporters of ousted president Mohamed Morsi.

Quebec Values Charter Proposal Will Ban Sikh, Muslim and Jewish Religious Head Coverings For Public Employees

In the Canadian province of Quebec, the ruling Party Quebecois plans to introduce a Charter of Quebec Values which, among other things, will ban  public employees from wearing religious head coverings or visible crucifixes in the workplace. The ban will cover Sikh turbans, Muslim niqabs and hijabs, and Jewish kippahs. According to a Canadian Press report yesterday, Quebec Premier Pauline Marois says the Charter will be a unifying force for the province. According to a Canadian Press article last week, there is particular concern that a ban would drive out Middle Eastern health care professionals who now work at Montreal hospitals, leading to longer hospital wait times. The proposed Charter would allow culturally specific hospitals — such as Montreal’s Jewish General — to seek an exemption.

Journal of Law and Religion Moves To New Editorial Home At Emory

National Jurist reports this month that the Journal of Law and Religion, previously published at Hamline University School of Law, has moved to a new editorial home at Emory University. In a "refreshed editorial direction," the Journal plans to expand its coverage to include the place of law in religious canons, sacred texts and religious traditions; and the place of ritual and liturgy in the operation of state legal and political systems. The well-respected Journal has been housed at Hamline since its founding in 1982.  According to the Journal's website, Emory's Center for the Study of Law and Religion will publish the Journal through Cambridge University Press.  Apparently the effective date of the move was Aug. 15.

Recent Articles of Interest

From SSRN:

• Bernard M. Levinson & Michael Bartos, 'This is the Manner of the Remission': Legal Exegesis and Eschatological Syntax in 11QMelchizedek, (Journal of Biblical Literature 132:2 (2013): 351-371).
• Carl F. Minzner, Book Review of 'A Confucian Constitutional Order: How China's Ancient Past Can Shape its Political Future' by Jiang Qing, edited by Daniel Bell and Ruiping Fan (Princeton University Press), (The China Quarterly, 2013).
• Pasquale Annicchino, Religion and EU Institutions, (Ecclesiastical Law Journal, 15, 3, 2013, pp. 326-331).
• Benito Alaez Corral, Some Constitutional Thoughts About the Islamic Full Veil Ban in Europe, (Vienna Journal of International Constitutional Law, Forthcoming).
• Carlo A. Pedrioli, Constructing the Other: U.S. Muslims, Anti-Sharia Law, and the Constitutional Consequences of Volatile Intercultural Rhetoric, (Southern California Interdisciplinary Law Journal, Vol. 22, pp. 65-108, 2012).
• Janet Dine, Regulating the Resource Curse: The Devil versus God in Human Rights Discourse and Operationalizing Remedies, (Queen Mary School of Law Legal Studies Research Paper No. 152/2013).

Recent Prisoner Free Exercise Cases

In Hazle v. Crofoot, (9th Cir., Aug. 23, 2013), the 9th Circuit held that an inmate whose parole was revoked after he refused to participate in a faith-based drug treatment program is entitled to compensatory damages. The court also remanded for further consideration plaintiff's claim for injunctive relief.

In Warner v. Patterson, (10th Cir., Aug. 22, 2013), the 10th Circuit dismissed as moot an Odinist inmate's RLUIPA challenge to the denial to him of break-the-fast boxes and a blanket ban on materials from a particular publisher. Plaintiff was no longer in custody of the Utah Department of Corrections but, instead, had been temporarily transferred to federal custody to face federal charges.

In Smith v. Donahue, 2013 Ind. App. Unpub. LEXIS 1069 (IN App., Aug. 14, 2013), an Indiana appellate court upheld the denial of a new trial to an inmate who lost in a jury trial on his claim that authorities impeded his ability to convert from Roman Catholicism to Wicca, denied him items he needed to practice his new religion, treated him differently from other inmates and established Christianity as an institutional religion.

In Bell v. Parsons, 2013 U.S. Dist. LEXIS 117155 (WD NC, Aug. 19, 2013), a North Carolina federal district court dismissed a Muslim inmate's complaint that this observance of Ramadan was disrupted when the contents of his cell, including  a prayer rug, prayer oils, two Qur'an texts, two kufis, a prayer schedule and plastic prayer beads were removed as part of an emergency response to fires being set by prisoners.

In Rognirhar v. Foston, 2013 U.S. Dist. LEXIS 117291 (ED CA, Aug. 19, 2013), a California federal district court dismissed as moot a complaint by an Asatru inmate that he was not permitted to wear an uncut beard. New regulations permit long beards.

In Alan v. Twaddell, 2013 U.S. Dist. LEXIS 117404 (CD IL, Aug. 20, 2013), an Illinois federal district court allowed an African Hebrew Israelite inmate to move ahead with his complaint that his rights have been infringed because he is not able to get his dinner served after sunset on Saturday night. He believes he must fast on his Sabbath until sunset.

In Legate v. Stephens, 2013 U.S. Dist. LEXIS 117236 (SD TX, Aug. 19, 2013), a Texas federal district court adopted a magistrate's recommendation (2013 U.S. Dist. LEXIS 117770, July 17, 2013) and permitted a Native American inmate to proceed with his claim that the prison's grooming policy (requiring him to cut his hair), as well as other security and health policies (restricting his use of tobacco and wearing his medicine pouch) burden his religious practice.

In White v. Linderman, 2013 U.S. Dist. LEXIS 117853 (D AZ, Aug. 20, 2013), an Arizona federal district court permitted a Messianic Jewish inmate to proceed with his complaint that he has been denied a kosher diet. The court criticized the prison's requirement that plaintiff  furnish documentation from an outside source that Messianic Jews follow kosher rules.

In Nimmons v. Fischer, 2013 U.S. Dist. LEXIS 117737 (WD NY, Aug. 20, 2013), a New York federal district court adopted a magistrate's recommendations (2013 U.S. Dist. LEXIS 118059, July 30, 2013) and dismissed without prejudice an inmate's complaint that his 1st Amendment rights were infringed when authorities confiscated a manuscript he was writing regarding The Nation of Gods and Earths inmates.

In Clay v. Livingston, 2013 U.S. Dist. LEXIS 118116 (ND CA, Aug. 20, 2013), a California federal magistrate judge dismissed as moot, with leave to amend, a Muslim inmate's complaint that Muslim inmates who are fasting during Ramadan are not receiving their lunches.

In Houston v. Schriro, 2013 U.S. Dist. LEXIS 118867 (SD NY, Aug. 20, 2013), a New York federal district court permitted a Muslim inmate to move ahead with his claim that he he was denied low-sodium Halal meals, being told he would have to change his religious preference in order to receive a low sodium diet that would have ameliorated his high blood pressure and high cholesterol.

RLUIPA-- Indecipherable By "Normal People"?

Those who deal on a regular basis with issues under the Religious Land Use and Institutionalized Person Act sometimes forget that the statute can be perplexing to lawyers and judges who do not regularly encounter it.  Nothing illustrates this as vividly as last week's 7th Circuit opinion by Chief Judge Frank Easterbrook in Mutawakkil v. Huibregtse, (7th Cir., Aug. 19, 2013).  In the case the court held that a prison inmate did not suffer a substantial burden on his free exercise rights in violation of RLUIPA by a state prison rule that requires a formal state-court name change before an inmate can use a religious or spiritual name as his only name. Otherwise the name can be used only along with the name under which the individual was committed to prison. Here the inmate, who was serving a long term for murder, wanted to use the name Prince Atum-Ra Uhuru Mutawakkil.  In introducing his discussion of the Religious Land Use and Institutionalized Persons Act, Judge Easterbrook wrote:

This leaves the statute, which often goes by the unpronounceable initialism RLUIPA but which we call "the Act" so that the opinion can be understood by normal people.