TABLE OF AUTHORITIES

CASES

Adams v. Commissioner of Internal Revenue, 170 F.3d 173 (3d Cir. 1999), cert. denied, 528 US 1117 (2000) ..... 11, 12, 13

Browne v. United States, 176 F.3d 25 (2d Cir. 1999), cert. denied, 528 US 1116 (2000) ..... 11, 12, 13

City of Boerne v. Flores, 521 US 507 (1997) ..... 5, 7, 9

Cutter v. Wilkinson, 544 US 709 (2005) ..... 10

Employment Division v. Smith, 494 US 872 (1990) ..... 5-7, 8-9

Gartrell v. Ashcroft, 191 F.Supp.2d 23 (D.D.C. 2002) ..... 10

Gillette v. United States, 401 US 437 (1971) ..... 7

Gonzales v. O Centro Espirita Beneficente Uniao do Vegetal, __ US ___, 126 S.Ct. 1211, 163 L.Ed.2d 1017 (2006) ..... 2, 4-5, 11, 12

Hankins v. Lyght, 438 F.3d 163, 171 (2d Cir. 2006) ..... 9

Hernandez v. Commissioner, 490 US 680 (1989) ..... 11, 13

Marbury v. Madison, 5 US 137 (1803) ..... 8

Sample v. Lappin, 424 F.Supp.2d 187 (D.D.C. 2006) ..... 10

Sherbert v. Verner, 374 US 398 (1963) ..... 6, 7

United States v. Bifield, 702 F.2d 342 (2d Cir. 1983) ..... 1

United States v. Lee, 455 US 252 (1982) ..... 4, 6, 7, 8, 10, 11, 12-13

Wisconsin v. Yoder, 406 US 205 (1972) ..... 6, 7

FEDERAL CONSTITUTION AND STATUTES

First Amendment ..... 1, 3, 9, 15

Ninth Amendment ..... 1-2, 3, 15

Fourteenth Amendment ..... 9

Exemption Act of 1988, 26 USC § 3127 ..... 10

26 USC § 6096 ..... 10

26 USC § 6673 ..... 1, 14

Anti-Injunction Act, 26 USC § 7421(a) ..... 9

Religious Freedom Restoration Act of 1993, 42 USC § 2000bb, et seq. ..... 1, 2, 3-13

Religious Land Use and Institutionalized Persons Act of 2000, 42 USC § 2000cc, et seq. ..... 3, 10