Calhoun Academy v. Commissioner
United States Tax Court
P, a private school, sought a declaratory judgment that it is exempt from tax under sec. 501(c)(3) of the Code. P maintains that it has the racially nondiscriminatory policy toward students required by Bob Jones University v. United States, 461 U.S. 574 (1983). Held, P must satisfy its burden of proof by a preponderance of the evidence.
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P, a private school, sought a declaratory judgment that it is exempt from tax under sec. 501(c)(3) of the Code. P maintains that it has the racially nondiscriminatory policy toward students required by Bob Jones University v. United States, 461 U.S. 574 (1983). Held, P must satisfy its burden of proof by a preponderance of the evidence. Federation Pharmacy Services v. Commissioner, 72 T.C. 687, 691 (1979), affd. 625 F.2d 804 (8th Cir. 1980). Held, further, P has failed to show that it operates in good faith in accordance with a nondiscriminatory policy toward black students and thus P does…
1Opinion of the Court
OPINION
NlMS, Chief Judge:
Respondent determined that petitioner does not qualify for exemption from Federal income tax under section 501(c)(3). (Unless otherwise indicated, all section references are to the Internal Revenue Code and all Rule references are to the Tax Court Rules of Practice and Procedure.) Petitioner challenges respondent’s determination by invoking the jurisdiction of this Court for a declaratory judgment pursuant to section 7428. The issue for decision is whether petitioner has a racially nondiscriminatory policy as to students.
This case was submitted for decision under…
2Cases cited12 opinions
- Runyon v. McCrarySupreme Court of the United States · 1976
- Bob Jones University v. United StatesSupreme Court of the United States · 1983
- United States v. CalderonSupreme Court of the United States · 1954
- Green v. ConnallyDistrict Court, District of Columbia · 1971
- Federation Pharmacy Services, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1980
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3Cited by3 opinions
- Calhoun Academy v. CommissionerUnited States Tax Court · 1990
- Council for Educ. v. Comm'rUnited States Tax Court · 2013
- David Muresan Scientific Research Foundation v. CommissionerUnited States Tax Court · 2018