Legal Opinion
Bob Jones University v. Simon
Supreme Court of the United States
Decided May 15, 1974No. 72-1470PublishedCited by 722 opinions
1Opinion of the CourtJustice Powell
This case and Commissioner v. “Americans United” Inc., post, p. 752, involve the application of the Anti-*727Injunction Act, § 7421 (a) of the Internal Revenue Code of 1954 (the Code), 26 U. S. C. § 7421 (a),.to the ruling-letter* program of the Internal Revenue Service (the Service) for organizations claiming tax-exempt status under Code § 501 (c) (3), 26 U. S. C. § 501 (c) (3). The question presented' is whether, prior to the assessment and collection of any tax, a court may enjoin the Service from revoking a ruling letter declaring that petitioner qualifies for tax-exempt status and from_…
2Cases cited35 opinions
- Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
- Taylor v. SecorSupreme Court of the United States · 1876
- Miller v. Standard Nut Margarine Co. of Fla.Supreme Court of the United States · 1932
- Hill v. WallaceSupreme Court of the United States · 1922
- Child Labor Tax CaseSupreme Court of the United States · 1922
30 more not listed; retrieve them via the Exa API.
3Cited by722 opinions
- Allen v. WrightSupreme Court of the United States · 1984
- United States v. JanisSupreme Court of the United States · 1976
- Bob Jones University v. United StatesSupreme Court of the United States · 1983
- McKesson Corp. v. Division of Alcoholic Beverages and Tobacco, Fla. Dept. of Business RegulationSupreme Court of the United States · 1990
- Hibbs v. WinnSupreme Court of the United States · 2004
717 more not listed; retrieve them via the Exa API.