Equal Protection

The Equal Protection Clause is a section of the 14th Amendment to the United States Constitution that provides that "no state shall...deny to any citizen within its jurisdiction the equal protection of the... more +
The Equal Protection Clause is a section of the 14th Amendment to the United States Constitution that provides that "no state shall...deny to any citizen within its jurisdiction the equal protection of the laws." Essentially, the Equal Protection Clause provides that the government must treat an individual the same way that it treats other individuals in the same circumstances. The 14th Amendment Equal Protection Clause applies only to state governments, but the requirements of the clause apply to the federal government through the Due Process Clause of the 5th Amendment. less -
News & Analysis as of

Connecticut Supreme Court Upholds Constitutionality of Statute Targeting MERS Documents For Increased Recording Fees

States have long imposed fees for recording land records documents, and until recently they have generally done so uniformly, without regard to who the parties to the document might be. The Connecticut Supreme Court has,...more

Yeshiva Sues New Jersey Township for Religious Discrimination

Yeshiva Gedola Na’os Yaakov, Inc. (the “Yeshiva”) has filed a federal lawsuit against the Township of Ocean, New Jersey and the Township’s Zoning Board of Adjustment following the denial of an application to develop a yeshiva...more

Religious Institutions Update: January 2016

Timely Topics - The Internal Revenue Service (IRS) issued on Dec. 17, 2015, a memorandum instructing its examiners not to conduct employment tax audits of churches without getting in touch with a high-ranking Treasury...more

Is a Parsonage a Primary Use? NJ District Court Ponders the Question

Christian Community Chapel Wesleyan Church, Inc. (the “Chapel”) was founded in 2000 and grew quickly to 125 members. Expecting continued growth, the Chapel purchased a 33,000 square foot building with seats for 600...more

Cold Beer Is Apparently Not a Constitutional Right

If you were hoping to pick up a cold one at an Indianapolis convenience store on your way to a holiday party this weekend, think again. The Seventh Circuit Court of Appeals recently issued a decision in Indiana Petroleum...more

West Virginia Church Sues Development Authority

Summit Church, founded in 1991 in Elkins, West Virginia, is suing the Randolph County Development Authority for thwarting the Church’s plans to purchase property for its religious use. The Church already owns property in...more

Constitutionality of 8(a) Program Reaffirmed

Earlier this year, a judge of the U.S. District Court for the District of Columbia reaffirmed the facial constitutionality of the 8(a) Program in response to a challenge by a small business owner, and he also rejected an...more

Five Months after Same-Sex Marriages Held Constitutional: Where Are the Courts Headed on the Unanswered Questions?

On June 26, 2015, the United States Supreme Court issued its monumental decision in Obergefell, et al. v. Hodges, et al.; Case No. 14-556, holding that state bans of same-sex marriages are unconstitutional. Specifically, the...more

NC Business Court Turns 100

The Business Court turned out its one hundredth published (numbered) opinion of 2015 at the end of last week. It came in the form of a tax case, in Home Depot U.S.A., Inc. v. North Carolina Dept. of Revenue, 2015 NCBC 100....more

Nomadic Church Sues New Jersey Township Over Denial of Use Variance

A predominantly African American Church of about 25 members known as My Father’s House Ministry, Inc. (Church) is suing Delanco Township, New Jersey over allegations that the Township violated both the Religious Land Use &...more

Halloween Ghouls, Zombie Nativities, Toilets with Antlers, and other Offensive Holiday Displays: Zoning Law, the First Amendment...

It’s that time of year again. Seasonal holiday displays are beginning to dot our subdivisions and public spaces. Although most will conform to mainstream cultural, religious and societal norms, the ones that don’t create...more

Treasury and the IRS Issue Proposed Regulations Implementing Supreme Court Same-Sex Marriage Ruling

In recent guidance, the Department of Treasury and the IRS issued proposed rules that clarify under the Internal Revenue Code (Code) that the terms “spouse” and “husband” and “wife” refer to individuals who are lawfully...more

IRS Issues Proposed Regulations to Accommodate Obergefell

On October 21, 2015, the IRS issued proposed regulations to clarify the treatment of same-sex spouses for federal tax purposes. By way of background, in 2013, the United States Supreme Court held in United States v. Windsor...more

Corporate Investigations & White Collar Defense - October 2015

"Wherefore Art Thou Due Process?" Part III - Why it matters: It is time for another installment in our continuing "Wherefore Art Thou Due Process?" coverage into the ongoing constitutional challenges to the SEC's...more

CAS Legal Mailbag Question of the Week – 10/16/15

At my school, we like to treat everyone like family. Over the years, we have been more than happy to help publicize various events and causes for members of our school “family.” Whenever a parent or other community member has...more

SEC ALJ Slams Bebo; Summarily Denies ConLaw Challenge

Laurie Bebo, CEO of Assisted Living Concepts, initially got some sympathetic words from the U.S. District Judge who felt constrained to turn away her constitutional challenge to the SEC’s administrative forum: The Court...more

DC Circuit: No Jurisdiction For Suits Re SEC Forum Selection Choice

Suits challenging the SEC’s forum selection decisions continue to proliferate. As the trend has unfolded the Commission posted a memo on its website discussing the issue of forum selection and has proposed modifications to...more

D.C. Circuit Joins Seventh Circuit in Rejecting Court Challenges to Pending SEC Administrative Enforcement Proceedings

The U.S. Court of Appeals for the District of Columbia Circuit held today that federal District Courts do not have subject-matter jurisdiction to entertain challenges to ongoing SEC administrative enforcement proceedings. A...more

Mosque’s RLUIPA Claims Move Forward

Almost a year ago, we reported on The Bensalem Masjid, Inc.’s lawsuit against Bensalem Township, Pennsylvania following the Township’s denial of Masjid’s use variance application to build a 16,900-square foot mosque,...more

May an Employer Object to the Affordable Care Act’s Contraceptive Mandate Based Solely on Moral Grounds? A federal court has ruled...

Hobby Lobby took on the Affordable Care Act’s mandate that it must provide female employees certain contraceptives on religious grounds and won. March for Life, a pro-life organization, is trying to reach the same result but...more

SEC Again Rejects Constitutional Challenges to Administrative Enforcement Proceedings

The Securities and Exchange Commission again rejected constitutional challenges to the use of administrative enforcement proceedings presided over by Administrative Law Judges (“ALJs”). The Commission’s September 17, 2015...more

U.S. Supreme Court Affirms That Content-Based Sign Codes Violate The First Amendment

Now, more than ever, local municipalities should review their municipal sign laws to ensure that signs are not being regulated based on their message. This is in the wake of the U.S. Supreme Court’s recent ruling that an...more

Seventh Circuit Rejects Court Challenge to Pending SEC Administrative Enforcement Proceeding

The U.S. Court of Appeals for the Seventh Circuit held yesterday that federal District Courts do not have subject-matter jurisdiction to entertain challenges to ongoing SEC administrative enforcement proceedings where the...more

The Impact Of Obergefell On Employee Benefits

Prior to the Obergefell decision, the U.S. Supreme Court, in U.S. v. Windsor, struck down Section 3 of the Defense of Marriage Act (DOMA), which mandated that federal laws only recognize opposite-sex marriages. As a result of...more

What’s the big hoopla in the City during the dog days of summer? Can the City arrest the topless women in Times Square for...

For years, the Naked Cowboy, dressed in nothing but his underwear, hat, and boots and with a guitar has been posing with tourists in Times Square—causing barely a ripple in the news. This summer the women have joined in on...more

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