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United States Seventh Circuit

Gaylor v. Peecher, 18-1277

Upheld an Internal Revenue Code provision that excludes housing allowances from ministers' taxable federal income. An advocacy group contended that the tax provision violates the First Amendment's Establishment Clause. Disagreeing, the Seventh Circuit held that the longstanding tax code exemption for religious housing is constitutional, reversing the district court.

Appellate Information

  • Decided
  • Published 2019/03/15


  • Brennan


  • United States Seventh Circuit


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