The Society of Apostolic Church Ministries Bishop, Elizabeth Gardner Corporation Sole and Her Successors v. United States

I. Whether the Ninth Circuit permitted the government to violate the First Amendment of the Constitution, Religious Freedom Restoration Act, the Establishment Clause and the Free Exercise Clause that protects churches that own legitimate property in their name and prohibits undue interference of church by the government by seizing its assets using a nominee claiming the property was really owned by its ministers. II. Whether the Ninth Circuit court erred when it affirmed a summary judgment against the non-moving party, an Ecclesiastical Church Society where there were many genuine disputes of material fact that should have been read in a light favorable to the Petitioner. A. Whether the church is able to change its name and file a deed without fear that the new name could lead to its property being levied by the government in violation of the Fourteenth Amendment. B. Whether Yavapai a County assessor’s unwavering and responsible determination of full church exemption of real property owned for 25 years should not carry great weight regarding the ownership and beneficial use for religious purposes and exemption from taxes.