Legal Opinion
Taxation With Representation of Washington v. Donald T. Regan, Secretary of the Treasury
Court of Appeals for the D.C. Circuit
Decided March 26, 1982No. 79-1464PublishedCited by 24 opinions
1Opinion of the Court
MIKVA, Circuit Judge:
Taxation with Representation of Washington (Taxation) challenges the lobbying restrictions on certain nonprofit organizations required by Section 501(c)(3) of the Internal Revenue Code, 26 U.S.C. § 501(c)(3), as a violation of its First *717Amendment and equal protection rights. The whole of Taxation’s argument well exceeds the sum of its parts. Taxation’s case is weak if it is viewed solely as a First Amendment claim, because the Constitution does not require Congress to subsidize First Amendment activity. Taxation also has a weak case solely in terms of equal protection;…
2Cases cited109 opinions
- New York Times Co. v. SullivanSupreme Court of the United States · 1964
- Baker v. CarrSupreme Court of the United States · 1962
- Pickering v. Board of Ed. of Township High School Dist. 205, Will Cty.Supreme Court of the United States · 1968
- Roe v. WadeSupreme Court of the United States · 1973
- Perry v. SindermannSupreme Court of the United States · 1972
104 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Regan v. Taxation With Representation of WashingtonSupreme Court of the United States · 1983
- Transaero, Inc. v. La Fuerza Aerea BolivianaCourt of Appeals for the D.C. Circuit · 1994
- Texas Democratic Party v. BenkiserCourt of Appeals for the Fifth Circuit · 2006
- The Georgia Republican Party v. Securities and Exchange CommissionCourt of Appeals for the Eleventh Circuit · 2018
- Abortion Rights Mobilization, Inc. v. ReganDistrict Court, S.D. New York · 1982
19 more not listed; retrieve them via the Exa API.