Legal Opinion
Virginia Education Fund v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided August 20, 1986No. 85-2296PublishedCited by 28 opinions
1Per curiam
The Virginia Education Fund (“Fund”) appeals from the judgment of the Tax Court, Virginia Education Fund v. Commissioner, 85 T.C. No. 44 (1985), upholding the revocation by Internal Revenue Service (“IRS”) of the Fund’s tax-exempt status, applied retroactively to 1974. The Fund was originally created in the wake of Brown v. Board of Education, 347 U.S. 483, 73 S.Ct. 686, 98 L.Ed. 873 (1954), to solicit monies for distribution to segregated private schools for whites desiring to avoid integration of the public schools. The IRS first granted the Fund a tax exemption certificate in 1961 when IRS…
2Cases cited5 opinions
- Brown v. Board of EducationSupreme Court of the United States · 1954
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Bob Jones University v. United StatesSupreme Court of the United States · 1983
- Virginia Education Fund v. CommissionerUnited States Tax Court · 1985
- David James Templeton and Rachel Templeton v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1983
3Cited by28 opinions
- William N. Clark v. Modern Group Ltd. John F. SmithCourt of Appeals for the Third Circuit · 1993
- Cook v. United StatesUnited States Court of Federal Claims · 2000
- Buzzetta Constr. Corp. v. CommissionerUnited States Tax Court · 1989
- Colonnade Condominium, Inc. v. CommissionerUnited States Tax Court · 1988
- Estate of Benjamin Shapiro, Deceased, Saul A. Shapiro, and Stephen Shapiro v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1997
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