BRANCH MINISTRIES v. ROSSOTTI

No. 99-5097.

211 F.3d 137 (2000)

BRANCH MINISTRIES and Dan Little, Pastor, Appellants, v. Charles O. ROSSOTTI, Commissioner, Internal Revenue Service, Appellee.

United States Court of Appeals, District of Columbia Circuit.

Decided May 12, 2000.


Attorney(s) appearing for the Case

Mark N. Troobnick, with whom Jay Alan Sekulow and Colby M. May were on the briefs, argued the cause for appellants.

Thomas J. Sawyer, Attorney, U.S. Department of Justice, with whom Loretta C. Argrett, Assistant Attorney General, and Kenneth L. Greene, Attorney, U.S. Department of Justice, and Wilma A. Lewis, United States Attorney, were on the brief, argued the cause for appellee.

Richard P. Hutchison, Mark R. Levin and Janet LaRue were on the brief for amici curiae Landmark Legal Foundation and Family Research Council

Ayesha N. Khan, Elliot M. Mincberg and Alma C. Henderson were on the brief for amici curiae Americans United for Separation of Church and State and People for the American Way Foundation.

Before SILBERMAN and HENDERSON, Circuit Judges, and BUCKLEY, Senior Circuit Judge.


Opinion for the court filed by Senior Judge BUCKLEY.

BUCKLEY, Senior Judge:

Four days before the 1992 presidential election, Branch Ministries, a tax-exempt church, placed full-page advertisements in two newspapers in which it urged Christians not to vote for then-presidential candidate Bill Clinton because of his positions on certain moral issues. The Internal Revenue Service concluded that the placement of the advertisements violated the statutory restrictions...

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