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Full-Text Articles in Law
Who Is Injured When Racially Discriminatory Private Schools Are Tax-Exempt?, Neal Devins
Who Is Injured When Racially Discriminatory Private Schools Are Tax-Exempt?, Neal Devins
Neal E. Devins
No abstract provided.
The Bob Jones Case - Over To Congress, Neal Devins
The Bob Jones Case - Over To Congress, Neal Devins
Neal E. Devins
No abstract provided.
Tax Exemptions For Racially Discriminatory Private Schools: A Legislative Proposal, Neal Devins
Tax Exemptions For Racially Discriminatory Private Schools: A Legislative Proposal, Neal Devins
Neal E. Devins
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 …
Standing And Adverseness In Challenges Of Tax Exemptions For Discriminatory Public Schools, Thomas Mccoy, Neal Devins
Standing And Adverseness In Challenges Of Tax Exemptions For Discriminatory Public Schools, Thomas Mccoy, Neal Devins
Neal E. Devins
No abstract provided.
Tax Policy Analysis Of Bob Jones University V. U.S, Charles O. Galvin, Neal Devins
Tax Policy Analysis Of Bob Jones University V. U.S, Charles O. Galvin, Neal Devins
Neal E. Devins
No abstract provided.
Book Review Of The Supreme Court And Constitutional Democracy, Neal Devins
Book Review Of The Supreme Court And Constitutional Democracy, Neal Devins
Neal E. Devins
No abstract provided.