Legal Opinion
Simon v. Eastern Kentucky Welfare Rights Organization
Supreme Court of the United States
Decided June 1, 1976No. 74-1124PublishedCited by 3,568 opinions
1Opinion of the CourtJustice Powell
Several indigents and organizations composed of indigents brought this suit against the Secretary of the Treasury and the Commissioner of Internal Revenue. They asserted that the Internal Revenue Service (IRS) violated the Internal Revenue Code of 1954 (Code) and the Administrative Procedure Act (APA) by issuing a Revenue Ruling allowing favorable tax treatment to a nonprofit hospital that offered only emergency-room services to indigents. We conclude that these plaintiffs lack standing to bring this suit.
I
The Code, in its original version and by subsequent amendment, accords advantageous…
2Cases cited16 opinions
- Warth v. SeldinSupreme Court of the United States · 1975
- Baker v. CarrSupreme Court of the United States · 1962
- Flast v. CohenSupreme Court of the United States · 1968
- Sierra Club v. MortonSupreme Court of the United States · 1972
- Association of Data Processing Service Organizations, Inc. v. CampSupreme Court of the United States · 1970
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3Cited by3,568 opinions
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