mmmil ANALYSIS
BUILDERS SUPPLY CO.
CABINET CORP.
legislators and other offi-
cials not to jump at the op-
portunity to tax religious in-
stitutions, and other non-
> profit institutions."
Just last year, a sharply
divided Supreme Court
found it unconstitutional to
exempt religious literature
from a sales tax that was ap-
plied to other periodicals of
the same type.
"So any statute which
states that religious groups
are exempt, but taxes on
similarly situated commer-
cial or other not-for-profit in-
stitutions are not, is now
subject to constitutional at-
tack," Stern said.
As example, Stern cited a
recent New Jersey law elim-
inating a tax exemption for
Bibles — a direct result of
the Supreme Court decision
last year.
Stern said he expected the
Swaggart decision might
trigger a number of
challenges to religious tax
exemptions.
"Even though the decision
doesn't hold that states must
tax churches, it casts doubt
now on a lot of exemptions
that are unique to religious
institutions," he said.
As a practical matter,
Jewish institutions will not
be affected until states enact
legislation removing exemp-
tions on the sale of religious
materials. But the high
court decision opened the
door to such legislation
which could affect
synagogue book sales, gift
shops and the sale of litera-
ture by Jewish religious
organizations.
Oliver Thomas, general
counsel for the Baptist Joint
Committee and one of the
leading church-state lawyers
in Washington, argued that
the court had little choice in
the Swaggart case — a fact
reflected in the rare
unanimous decision.
"The only alternative
would be to put the state in
the position of deciding
which religious publications
merit exemptions and which
do not," he said.
Thomas emphasized that
the underlying meaning of
the Supreme Court decision
is that states should not be
allowed to give special
treatment to religious
messages.
"What we need to focus on
is that states are not taxing
religion, but rather a corn-
me r cial relationship,"
Thomas said. "If a church or
synagogue sells a cassette
tape, whether it has rock
and roll on it or a sermon, we
can expect in some jurisdic-
tions to pay sales tax on it."
N t
c,
-S*
-‘2.°
>,
Easy St
ASA
■
co
cp
ca
i
15 Mile
Full Line Of:
• Oak and Pine
Doors, Mouldings
• Stair Parts
• Railings
• Cabinets
• Counter Tops
.1 •
Marble/Corian/Laminate
• Major Appliances
2040 Easy St. • 2100 Easy St
Walled Lake, MI 48088
37 Years In Business
(313) 624-7400
Free Estimates
r
Complete Line of Custom
Wood and Laminate Cabinetry
American
Woodmark ®
Cabinetry Worth Looking Into
Introducing A Truly Unique
Diamond Necklace
That's Very Becoming.
It Becomes This...
It Becomes This...
It Becomes This...
Don't walk in pain! We take care
of painful corns, bunions, callouses,
diabetic foot, arthritis and hammer
toes. House calls, transportation
available at no extra charge.
FREE GIFT on
First Visit
The Miner's Den introduces a truly unique and beautiful dia-
mond necklace. One that you can wear a number of different
ways because you can actually change it into a number of
different styles. Of course, there is one thing that can't be
changed: It's only available at The Miner's Den.
DR. CRAIG BROD, DR. STEVEN SCHREIER
FOOT SPECIALISTS
5755 W. Maple, Suite 111
West Bloomfield
We accept most insurance as full payment. No out of pocket
expense to you. Call for an appointment.
The Miner's Den
855-FEET (855-3338)
32716 Franklin Rd., Franklin Village • 851-2334
DON'T LET HOUSEHOLD PESTS
HOLD YOU HOSTAGE!
Designs by
Charles Gassam
CALL THE ERADICO PROFESSIONALS!
Eradico's safe and proven methods keep your
home free of insect, rodents and other pests.
Trust Eradico for an honest assessment of your
needs and dependable, affordable service.
Cockroaches • Ants • Fleas • Bees • Hornets
• Wasps • Rats • Mice and any other pests.
For a FREE inspection and estimate,
Call Today!
r• w
I•1I ■ to
O
-'
MIL MM. MI AMP' AM.
Ina
111r-mi
Lit!BIM
.
ti - tip
Emig, mkAr— Numer.
PEST CONTROL
■ Impr
Eradicate With Eradico
Michigan's Largest Independent Pest Control Company
For Service Throughout Southeastern Michigan Call: (313) 546 6200
-
SPECIALIZING IN
LCUSTOM LAMINATED FURNITURE- 1
• Wall Units
• Tables
• Dining Rooms • Custom Bedrooms
C.C.C. Cabinetry
941-3050
THE DETROIT JEWISH NEWS
39