Legal Opinion
Spencer v. Brady
District Court, District of Columbia
Decided December 8, 1988No. Civ. A. 88-2349PublishedCited by 10 opinions
1Opinion of the Court
MEMORANDUM OPINION
CHARLES R. RICHEY, District Judge.
Plaintiffs, a group of parents with minor children, have brought suit seeking a declaratory judgment with respect to the interpretation and constitutionality of certain provisions of the Tax Reform Act of 1986 (Pub.L. 99-514) (the “Act”)- Specifically, plaintiffs challenge Section 1524 of the Act, codified at 26 U.S.C. §§ 6109(e) and 6676(e), which requires that in claiming a deduction for a minor child pursuant to 26 U.S.C. § 151, a taxpaying parent must provide an “identifying number” for the child on the parent’s tax return. Section…
2Cases cited7 opinions
- Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
- Bob Jones University v. SimonSupreme Court of the United States · 1974
- Bowen v. KendrickSupreme Court of the United States · 1988
- Alexander v. "Americans United" Inc.Supreme Court of the United States · 1974
- South Carolina v. ReganSupreme Court of the United States · 1984
2 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Furlow v. United StatesDistrict Court, D. Maryland · 1999
- DEBT BUYERS'ASS'N. v. SnowDistrict Court, District of Columbia · 2006
- Yamaha Motor Corp., U.S.A. v. United StatesDistrict Court, District of Columbia · 1991
- American Society of Ass'n Executives v. BentsenDistrict Court, District of Columbia · 1994
- Justin v. United StatesDistrict Court, District of Columbia · 2009
5 more not listed; retrieve them via the Exa API.