*1 conforming majority those does beliefs Tax might good faith issues. well raise constitutional suggest about doubt their petitioner’s members belief us now is practices for them are beliefs and broadly petitioner ec whether is in an religious ligion belief. and a religious society clesiastical sense a or church, narrowly under this sources standard Reference to particular qualified statute for tax terms discloses definitions exemption.6 ordinary “religious” “religion” Indeed, rigid concepts. usage are not We hold on this record and under the 4 controlling works statutory standard petitioner the definitions these free together qualifies religious means corporation no are as taken “a or ambiguity. society” would building definitions Some “is one religion. only primarily regularly Some include the Christian used its con- worship gregation religious a di public worship.” in and for belief call recognition ruling aof power or vine Reversed and remanded. controlling man’s supernatural power def destiny. in these included But also some of “devotion is the idea
initions faithfulness; fidelity principle; or strict affecting conscientiousness, at pious
tachment.” Congress exemption granting tax states, statute, under like most legisla- giving expression to a broad grant elements tive TATUM,Appellant, Ernest good regarded community community. exercise of its In the America, UNITED STATES of Congress power has extended
undoubted Appellee. only immunity and bo- tax to sincere No. 13354. religious but also to na fide activities patriotic Appeals socie- various educational States Court of District of Columbia Circuit. groups programs are ties and whose thought public interest and to be in the Argued Nov. 1956. buildings exemption welfare. be- Decided Nov. longing “religious corporations or so- exemption to cieties” is in a context of Rehearing In Banc Petition Denied galleries, libraries, charities, art 6, 1957. Dec. many hospitals, colleges, schools and organizations. named To construe
emptions strictly that unorthodox or
minority worship forms of would granted exemption nied the benefits Court, proof, Ed.; Dictionary (1951 Daw to the satisfaction 2d Black’s duly appointed, ordained, Ed.) that he is regular such and that he communion Among definitions of the verb “to Religious Society of which he following: perform worship” “to member, hereby is, this 30th ho is religious services.” Webster’s Now In- day July, 3947, authorized to cele- Dictionary, 2nd Ed. It is in ternational marriage in the rites of the Dis- brate petitioner qualifies, sense that not in trict of appointed as he remains Columbia so paying homage super- to a sense above- or ordained being. natural Society.” Religious named Humanity Fellowship County Eng.Dic. Ed.); (1955 6. Cf. Shorter Oxford Cal.App., Dictionary, Alameda, P.2d 394. International Webster’s New *2 Washing- Dougherty,
Mr. Thomas J.
C.,
ton, D.
with whom Mr. Jerome H.
Heckman, Washington,
(both ap-
D. C.
brief,
Court)
pointed
was on the
appellant.
Lane,
Atty.,
D.
Asst. U.
Mr. John
S.
Gasch,
Messrs. Oliver
U.
whom
S.
Atty.,
Carroll
Arthur J. Me-
Lewis
con-
Attys.,
of its
Laughlin,
were on
and is offered for the truth
Asst. U. S.
Cir.,
Riccardi,
tents.”
brief,
appellee.
States
Before
Bur-
Prettyman,
Bazelon
*3
is
had
There
no doubt that
Judges.
ger, Circuit
legally
witness
form
been
unavailable his
Judge.
testimony
er
admissible
BURGEE,
would have been
Circuit
by
proved
steno
could have been
carnal
of
Appellant was convicted
graphic transcript
trial. Cf.
of
first
child, fol-
knowledge
nine-year-old
of a
Meyers
States, 1948, 84 U.S.
by
lowing
prior conviction
reversal of a
App.D.C.
800,
101,
A.L.R.2d
11
this
on
points raised
this court.1 The
denied,
certiorari
336 U.S.
admissibility
cer-
appeal
of
concern the
69
re
struction could rejection memorandum of ex- affirmative ted even absent refusing plaining es- we did was reasons for the defendant. What (1) rule we think struction. Those were tablish for future cases reasons amended statute. from the as to the instruction was must flow whether, Taylor; (2) Lyles open obiter dicta in Taylor left one, mandatory; (3) present tried rule is like case, testimony Lyles, instruction it made but mandatory psychiatrists an ab- there was clear that considered was so give mentally duty when judicial it even In view of the sound. solute brought foregoing reasons, stated memoran- been the matter dum, sincerely judge. reason- But the “This believes attention Lyles compels mentally it would have been dishonest of both give instruction with the toit the instruction.” conclusion attention, judge’s brought it was Supreme Waiver is defined it. error refuse relinquishment or Court as “intentional give refusal to right privi- abandonment of a known sustain- instant case is instruction lege.” Zerbst, 1938, 304 Johnson v. majority on the ed L.Ed. deliberately “consciously and My colleagues put terms *6 object- requesting it and refrained from” deliberately” “consciously rejecting hold, They do not omission. to its right privilege. or cannot said It be neglect noted, mere be should he was “known” to that it request the instruction instruction, right Taylor had a to the refusal, justifies «object omission to its judge just had finished when the ¡but re- only conscious and deliberate “ * * saying, *.” not so it is then, is, fraining does so. appellant’s cannot be said that And it conscious whether there relinquish- “intentional” was an silence rejection instruction «deliberate instruction, in the face ment waiver. clear amount to as to the defense flat announcement dispute. happened not below is What give unless the instruction he not would charge given had After the by this court. to do so forced conference jury, a bench there was prosecutor said: which the suggestion that the The fact that Tay- recall, Honor, I “Your given emanated instruction be says you should tell lor case prosecution rather than the they tell jury, I all understand nothing to do with the trial fense judge’s jury, verdict defendant’s if the refusal, give it. That refusal n «ofunsound why, then, mind, will theory shown, on a was based I have until Elizabeth’s St. committed to giving dis- instruction is there —” over authorities judgment cretionary on considered interrupted: proper exercise discretion in the case, should be re- instruction in this perfectly familiar with “I am by the one fused, asked side put it and I want to Government, Nor did other. I do no such will record that justify here, argument seek to place, thing. it obiter In the first on a waiver instruction place, fusal dicta; in the second it Rather, theory. it defended it it unless I will not so and do not proper ground refusal was a Appeals that it be demands There is no discretion. ercise «done.” on the determina- is defended court’s for this record right out waiver courts should seek of waiver. tion waiver none To construe those con- where exists. be one instruction this; against rights circumstances of of which out silence waiver stitutional pre- of the law" indulge every is to weaken the fabric reasonable “courts only context, Zerbst, supra; but in other in this sumption,” Johnson concept right in which the of waiver to the however, fundamental context is, charge applicable. may be justice criminal where a scheme
