Legal Opinion
Bob Jones University v. United States
District Court, D. South Carolina
Decided December 26, 1978No. Civ. A. 76-775PublishedCited by 8 opinions
1Opinion of the Court
FINDINGS OF FACT CONCLUSIONS OF LAW AND ORDER
CHAPMAN, District Judge.
Plaintiff instituted this action to recover the amount of $21.00 which it paid in federal income taxes under the Federal Unemployment Tax Act (F.U.T.A.). The sum that plaintiff seeks to be refunded belies the importance of this litigation, since resolution of the suit requires a determination of whether plaintiff qualifies as a tax-exempt organization under Section 501(c)(3) of the Internal Revenue Code, 26 U.S.C. § 501(c)(3).
The controversy between plaintiff and the government originated in July, 1970, when the Internal…
2Cases cited29 opinions
- Cantwell v. ConnecticutSupreme Court of the United States · 1940
- Sherbert v. VernerSupreme Court of the United States · 1963
- Loving v. VirginiaSupreme Court of the United States · 1967
- Walz v. Tax Comm'n of City of New YorkSupreme Court of the United States · 1970
- McLaughlin v. FloridaSupreme Court of the United States · 1964
24 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Bob Jones University v. United StatesSupreme Court of the United States · 1983
- Heritage Village Church & Missionary Fellowship, Inc. v. StateSupreme Court of North Carolina · 1980
- Bob Jones University v. United StatesCourt of Appeals for the Fourth Circuit · 1980
- Bob Jones University v. United StatesSupreme Court of the United States · 1983
- Bob Jones University v. United StatesCourt of Appeals for the Fourth Circuit · 1980
3 more not listed; retrieve them via the Exa API.