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Full-Text Articles in Law
Did The High Court Go Too Far To Make A Politically Popular Ruling?, Neal Devins
Did The High Court Go Too Far To Make A Politically Popular Ruling?, Neal Devins
Popular Media
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Tax Exemptions For Racially Discriminatory Private Schools: A Legislative Proposal, Neal Devins
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 …