Legal Opinion
Bob Jones University v. John B. Connally, Secretary of the Treasury of the United States and Johnnie M. Walters, Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided March 21, 1973No. 72-1075PublishedCited by 20 opinions
1Opinion of the Court
WINTER, Circuit Judge:
Bob Jones University (Jones University), a non-profit educational institution which concededly practices racial discrimination in the admission of students, sought a preliminary and permanent injunction to prevent Treasury officials from terminating its tax-exempt status. Treasury officials had begun administrative proceedings to that end in accordance with an announced policy of withdrawing tax-exemption and deductibility-assurance rulings of schools having racially discriminatory policies, when suit was filed. The district court, 341 F.Supp. 277, denied the Treasury…
2Cases cited13 opinions
- Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
- Child Labor Tax CaseSupreme Court of the United States · 1922
- Bailey, Collector of Internal Revenue v. GeorgeSupreme Court of the United States · 1922
- Green v. ConnallyDistrict Court, District of Columbia · 1971
- Heidel v. Arizona State Department of Public WelfareSupreme Court of the United States · 1971
8 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Bob Jones University v. SimonSupreme Court of the United States · 1974
- Rev. Donald L. Jackson v. The Statler FoundationCourt of Appeals for the Second Circuit · 1974
- Center on Corporate Responsibility, Inc. v. ShultzDistrict Court, District of Columbia · 1973
- Crenshaw County Private School Foundation, Etc., D/B/A Crenshaw Christian Academy v. John B. Connally, Jr., Secretary of the Treasury of the U. S.Court of Appeals for the Fifth Circuit · 1973
- Bob Jones University v. United StatesDistrict Court, D. South Carolina · 1978
15 more not listed; retrieve them via the Exa API.