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- Brown v. Board (1)
- Cheek v United States (1)
- Constitutional law (1)
- Equal protection (1)
- Establishment Clause (1)
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- Federal court standing (1)
- Federal tax law (1)
- Fifteenth amendment (1)
- First Amendment (1)
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- Hein (1)
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- Hernandez v. C.I.R. charitable contribution (1)
- Ignorance of the law (1)
- Income tax (1)
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- Property tax (1)
- Public education (1)
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- Section 170 (1)
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- Thirteenth amendment (1)
Articles 1 - 5 of 5
Full-Text Articles in Tax Law
Equal Protection - Property Taxes As A Method Of Funding Public Education; San Antonio Independent School District V. Rodriguez, Mark K. Croft
Equal Protection - Property Taxes As A Method Of Funding Public Education; San Antonio Independent School District V. Rodriguez, Mark K. Croft
Akron Law Review
Suit was brought in U.S. District Court for the Western District of Texas challenging the constitutionality of the Texas school financing system on the theory that it discriminated on a basis of wealth, permitting provision of a higher quality of education to be offered the children in property-rich school districts while residents pay a lower tax rate, thus denying equal protection of the law.' The District Court found the laws forming this system unconstitutional on this basis. Appeal brought the case to the Supreme Court in October of 1972, where it was reversed.
Denial Of Tax Exempt Status For Racially Discriminatory Schools, Bob Jones University V. U.S., Margaret K. Cassidy
Denial Of Tax Exempt Status For Racially Discriminatory Schools, Bob Jones University V. U.S., Margaret K. Cassidy
Akron Law Review
The extent to which the government may deny tax-exempt status in order to further its goal of eliminating racial discrimination is a question of paramount importance. The United States Supreme Court recently addressed this question in the case of Bob Jones University v. U.S., a consolidated action which involved a conflict between two established public policies: racial equality and religious freedom. The Court held that this nation's policy of racial equality overrides any interest that an educational and religious institution may have in promoting racial discrimination.
A Line Drawn By Unsteady Hands: Section 170, Charitable Contributions, And Return Benefits In Hernandez V. C.I.R., David M. Phipps
A Line Drawn By Unsteady Hands: Section 170, Charitable Contributions, And Return Benefits In Hernandez V. C.I.R., David M. Phipps
Akron Law Review
This Note analyzes the majority decision and dissenting opinion in Hernandez, which have far-reaching implications for charitable organizations, taxpayers, and the government. Traditional tax deductions for charitable organizations may be in danger and these organizations may suffer economic difficulty?
Nonpayment Of Taxes: When Ignorance Of The Law Is An Excuse, Jon Strauss
Nonpayment Of Taxes: When Ignorance Of The Law Is An Excuse, Jon Strauss
Akron Law Review
"Ignorance of the law is no excuse" is a well-known saying regarding criminal law. Yet the 1991 Supreme Court decision of Cheek v. United States held that a defendant's ignorance of the federal tax laws is an excuse to the crime of nonpayment of income taxes. This paper reviews the history of the defense of ignorance of the law in tax crimes, discusses the philosophical ramifications of this defense, and examines the extent to which the Supreme Court's allowance of this defense is appropriate.
Standing In The Mud: Hein V.Freedom From Religion Foundation, Inc.
Standing In The Mud: Hein V.Freedom From Religion Foundation, Inc.
Akron Law Review
In 1968, in Flast v. Cohen, the Supreme Court first set forth the requirements that a plaintiff must satisfy to have standing to challenge a government action in federal court solely based on his or her status as a taxpayer. The subsequent history of taxpayer standing is littered with precedents supported by unclear reasoning. Hein v. Freedom from Religion Foundation, Inc. represents the Supreme Court’s latest effort to address the limits of taxpayer standing in an Establishment Clause challenge. Unfortunately, the Court in Hein maintained its tradition of providing perplexing decisions in taxpayer standing cases. In Hein, a plurality of …