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Rife With Latent Power: Exploring The Reach Of The Irs To Determine Tax-Exempt Status According To Public Policy Rationale In An Era Of Judicial Deference, Amy L. Moore
Law Faculty Scholarship
Using the case of Bob Jones University v. United States as a springboard, this article contends that the IRS has the legal authority to revoke the 501(c)(3) tax-exempt statuses of any institution that the IRS deems to be in violation of public policy. The first step to such an expansion might be to apply to private, religious universities that practice discrimination in areas other than race (e.g. gender and sexual orientation). This article traces the background and analysis of the Supreme Court decision in Bob Jones and how the Court left the door open for the IRS to make other …
Resolving The Great Divide In Pregnancy Discrimination, Lynn Ridgeway Zehrt
Resolving The Great Divide In Pregnancy Discrimination, Lynn Ridgeway Zehrt
Law Faculty Scholarship
The Supreme Court granted certiorari on July 1, 2014, in the Fourth Circuit case of Young v. United Parcel Service, to resolve a fundamental disagreement between the federal courts of appeals over the extent to which employers are required to provide reasonable accommodations to pregnant workers under the Pregnancy Discrimination Act of 1978. Prior to granting certiorari, the Supreme Court invited the Solicitor General to submit an amicus curiae brief providing the position of the United States. It was the opinion of the Solicitor General that the Fourth Circuit “erred in holding that petitioner failed to establish a prima facie …