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Education Law

William & Mary Law School

Series

Tax Exemptions

Articles 1 - 6 of 6

Full-Text Articles in Law

Book Review Of The Supreme Court And Constitutional Democracy, Neal Devins Jan 1986

Book Review Of The Supreme Court And Constitutional Democracy, Neal Devins

Faculty Publications

No abstract provided.


Who Is Injured When Racially Discriminatory Private Schools Are Tax-Exempt?, Neal Devins Jan 1984

Who Is Injured When Racially Discriminatory Private Schools Are Tax-Exempt?, Neal Devins

Faculty Publications

No abstract provided.


Standing And Adverseness In Challenges Of Tax Exemptions For Discriminatory Public Schools, Thomas Mccoy, Neal Devins Jan 1984

Standing And Adverseness In Challenges Of Tax Exemptions For Discriminatory Public Schools, Thomas Mccoy, Neal Devins

Faculty Publications

No abstract provided.


The Bob Jones Case - Over To Congress, Neal Devins Jun 1983

The Bob Jones Case - Over To Congress, Neal Devins

Popular Media

No abstract provided.


Tax Policy Analysis Of Bob Jones University V. U.S, Charles O. Galvin, Neal Devins Jan 1983

Tax Policy Analysis Of Bob Jones University V. U.S, Charles O. Galvin, Neal Devins

Faculty Publications

No abstract provided.


Tax Exemptions For Racially Discriminatory Private Schools: A Legislative Proposal, Neal Devins Jan 1983

Tax Exemptions For Racially Discriminatory Private Schools: A Legislative Proposal, Neal Devins

Faculty Publications

In Revenue Ruling 71-447, the Internal Revenue Service expressly denied tax exemptions to racially discriminatory private schools. The Reagan administration recently challenged the existence of a defined policy prohibiting tax exemptions to these schools as well as the propriety of the IRS's involvement in regulating social policy. President Reagan has called upon Congress to settle the issue by enacting affirmative legislation. Congress, however, has maintained that long-established federal policy supports Revenue Ruling 71-447 and has refused to enact affirmative legislation. In this Article, Mr. Devins examines the conflict between the executive, judicial, and legislative branches of government and argues that …