AuthorTitleCitationSummaryYear
David I. Katzen DEPRIZIO AND BANKRUPTCY CODE SECTION 550: EXTENDED PREFERENCE EXPOSURE VIA INSIDER GUARANTEES, AND OTHER PERILS OF INITIAL TRANSFEREE LIABILITY 45 Business Lawyer 511 (February, 1990) Creditors take guarantees to bolster collection prospects, but they can backfire in bankruptcy under a recent decision of the United States Court of Appeals for the Seventh Circuit. In Levit v. Ingersoll Rand Financial Corp. (In re V.N. Deprizio Construction Co.), the court held that, if debts are guaranteed by an insider' of the primary... 1990
Bruce R. Wilde FCC TAX CERTIFICATES FOR MINORITY OWNERSHIP OF BROADCAST FACILITIES: A CRITICAL RE-EXAMINATION OF POLICY 138 University of Pennsylvania Law Review 979 (January, 1990) About twenty years ago, the Federal Communications Commission (Commission or FCC) first considered the issue of racial minority group participation in the broadcasting industry. This issue arose following complaints that some broadcasters practiced discrimination in hiring. The Commission, recognizing a national policy against discrimination in... 1990
Andrew J. Nussbaum INSIDER PREFERENCES AND THE PROBLEMS OF SELF-DEALING UNDER THE BANKRUPTCY CODE 57 University of Chicago Law Review 603 (Spring, 1990) Fordyce set up all night settling his books and affairs in contemplation of absconding . . . . [H]e inclosed [the money] in a letter to Mr. Fishar as follows: . . . Mr. Fordyce conceiving that the money [loaned] by Mr. Fishar . . . was a sum, about which perhaps even some pains have been taken to place it there, he has the honour to shew him that... 1990
Veryl Victoria Miles INTERPRETING THE NONDISCHARGEABILITY OF DRUNK DRIVING DEBTS UNDER SECTION 523(a)(9) OF THE BANKRUPTCY CODE: A CASE OF JUDICIAL LEGISLATION 49 Maryland Law Review 156 (1990) In recent years, our society has been permeated by an impassioned and vociferous movement against drunk driving. This movement has been so effective and influential that it has provoked numerous and varied statutory responses from legislative bodies throughout the country. One of the most provocative responses is codified in section 523(a)(9) of... 1990
Laura Brown Chisolm SINKING THE THINK TANKS UPSTREAM: THE USE AND MISUSE OF TAX EXEMPTION LAW TO ADDRESS THE USE AND MISUSE OF TAX-EXEMPT ORGANIZATIONS BY PoliticiansFNA 51 University of Pittsburgh Law Review 577 (Spring, 1990) A generic politician decides today he is running for President and sets up a tax-exempt organization, and the issue is stopping the arms race. So they set up a tax-exempt organization and they start putting out position papers on behalf of this person. The person charters a jet aircraft to move all around America speaking. They prospect in... 1990
Joseph Isenbergh THE END OF INCOME TAXATION 45 Tax Law Review 283 (Spring, 1990) Many find in the fiscal habits of Americans a cause of uneasiness. In addition to the much publicized deficits in the federal budget and foreign tradenumbers that command immediate attention through their sheer sizethe last decade has brought the lowest rates of saving by Americans in our peacetime history. The latter is a less visible element of... 1990
Lawrence Zelenak ARE RIFLE SHOT TRANSITION RULES AND OTHER AD HOC TAX LEGISLATION CONSTITUTIONAL? 44 Tax Law Review 563 (Summer, 1989) I. Introduction II. Ad Hoc Tax Provisions: A Primer III. The Constitutional Challenges A. Equal Protection B. The Tax Uniformity Clause IV. The Choice of Remedy A. Extension or Elimination of Favorable Treatment B. A More Drastic Remedy: Total Invalidation V. Possible Bars to Consideration of the Merits A. The Anti-Injunction Act B. Standing 1.... 1989
Stuart S. Moskowitz COOPERATIVE APARTMENTS: THE ENFORCEABILITY OF TRANSFER RESTRICTIONS AND THE IMPACT OF BANKRUPTCY 18 Real Estate Law Journal 142 (Fall, 1989) A tenant's interest in a cooperative apartment has been described on many occasions as sui generis in modern property law because it does not fit neatly into traditional property classifications--the interest is represented by shares of stock, which are personal property, yet in reality what is owned is not an interest in an ongoing business... 1989
Eric M. Zolt DETERRENCE VIA TAXATION: A CRITICAL ANALYSIS OF TAX PENALTY PROVISIONS 37 UCLA Law Review 343 (December, 1989) The income tax system contains rewards and penalties. Some tax provisions, like penalties for late tax returns, are explicit. Other provisions reward or penalize by attaching tax consequences to certain behavior. Congress encourages good conduct by providing special tax statuses, rates, exclusions, deductions, or credits. These tax benefits, called... 1989
Barry L. Zaretsky INSURANCE PROCEEDS IN BANKRUPTCY 55 Brooklyn Law Review 373 (Summer, 1989) One issue that has been arising with increasing frequency in bankruptcy proceedings is whether claimants can reach directly the proceeds of a debtor's liability insurance policies, or whether the proceeds may be administered by the bankruptcy court along with the assets of the debtor. This question has arisen both in mass tort bankruptcy... 1989
J. Martin Burke , Michael K. Friel TAX TREATMENT OF EMPLOYMENT-RELATED PERSONAL INJURY AWARDS: THE NEED FOR LIMITS 50 Montana Law Review 13 (Winter, 1989) Section 104(a)(2) of the Internal Revenue Code provides that gross income does not include . . . the amount of any damages received (whether by suit or agreement . . .) on account of personal injuries or sickness. The applicability, if not the wisdom, of this provision to physical injuries seems clear on its face, and its applicability to... 1989
Joseph W. Blackburn TAXATION OF PERSONAL INJURY DAMAGES: RECOMMENDATIONS FOR REFORM 56 Tennessee Law Review 661 (Summer, 1989) I. Introduction II. Basis for the Section 104 Exclusion A. Return of Capital Rationale or Absence of Gain B. A Social Rationale III. Income Tax Treatment of Nonpersonal Injury Damage Receipts IV. Income Tax Treatment of Personal Injury Damage Receipts A. The Concept of Personal Injury B. Punitive Damages C. Summary V. Judgments versus Settlements... 1989
JoAnne L. Dunec VOTER STANDING: A NEW MEANS FOR THIRD PARTIES TO CHALLENGE THE TAX-EXEMPT STATUS OF NONPROFIT ORGANIZATIONS? 16 Hastings Constitutional Law Quarterly 453 (Spring, 1989) The Internal Revenue Service (IRS) Prohibits tax-exempt organizations from engaging in lobbying activities. The IRS has been known to wink at this absolute proscription, especially when it sees a violation by an established religious body. Certain pro-abortion rights groups felt that the IRS was tolerating lobbying by the Catholic Church, the... 1989
Kathryn A. Black , David H. Bundy , Cynthia Pickering Christianson , Cabot Christianson WHEN WORLDS COLLIDE: ALASKA NATIVE CORPORATIONS AND THE BANKRUPTCY CODE 6 Alaska Law Review 73 (6/1/1989) The Alaska Native Claims Settlement Act (ANCSN), historic legislation intended to settle the aboriginal land claims and titles of Alaska Natives, was enacted by Congress in 1971 after many years of debate and discussion on the best method of resolving Native claims. Though filed with detail, the basic theme of ANCSA is straightforward. In... 1989
David W. Meadows BANKRUPTCY CODE SECTION 362(d)(2): PROTECTING TURNKEY SALE VALUES IN LIQUIDATIONS UNDER THE BANKRUPTCY CODE 21 Loyola of Los Angeles Law Review 893 (April, 1988) Suppose a debtor voluntarily files a petition for bankruptcy protection seeking liquidation under Title 11, Chapter 7 of the United States Code. This debtor does not intend to reorganize. Suppose this debtor holds no equity in a certain piece of collateral and this collateral fully secures a debt to a secured creditor who is neither over nor... 1988
Barry L. Zaretsky CO-DEBTOR STAYS IN CHAPTER 11 BANKRUPTCY 73 Cornell Law Review 213 (January, 1988) C1-3TABLE OF CONTENTS I. Authority to Issue Co-Debtor Stays. 220 A. Co-Debtor Stays Under the Prior Bankruptcy Act. 220 B. Section 105 of the Current Bankruptcy Code. 221 1. Expanded Jurisdiction Under the Code. 222 2. Co-Debtor Stays Elsewhere in the Code. 223 II. A Framework for Analyzing Co-Debtor Stay Requests. 227 A. Identifying Competing... 1988
Joseph M. Kuznicki SECTION 170, TAX EXPENDITURES, AND THE FIRST AMENDMENT: THE FAILURE OF CHARITABLE RELIGIOUS CONTRIBUTIONS FOR THE RETURN OF A RELIGIOUS BENEFIT 61 Temple Law Review 443 (Summer, 1988) [T]he bill implies either that the Civil Magistrate is a competent Judge of Religious truth; or that he may employ religion as an engine of Civil policy. The first is an arrogant pretension falsified by the contradictory opinions of Rulers in all ages, and throughout the world: The second an unhallowed perversion of the means of salvation.... 1988
Jodi S. Brodsky TAX PAYMENTS: ARE THEY VOIDABLE PREFERENCES IN LOW-ASSET BANKRUPTCIES? 10 Cardozo Law Review 341 (October/November, 1988) Under traditional bankruptcy principles, payments to fully secured creditors are never voidable preferences, because the term fully secured suggests that the creditor in a bankruptcy proceeding will receive payment before other debts are paid. Generally, the Internal Revenue Service (IRS) is a secured creditor, at least when it properly files... 1988
Donald F. Brosnan THE LOGIC AND LIMITS OF BANKRUPTCY LAW. BY THOMAS JACKSON. CAMBRIDGE, MASSACHUSETTS: THE HARVARD UNIVERSITY PRESS, 1986. 279 PAGES 61 Temple Law Review 885 (Fall, 1988) The opportunity to review a significant contribution to a major area of legal doctrine is uncommon; it is even less common that a new book is a first of its kind. Professor Jackson's book is both. As anyone who has followed law review literature on bankruptcy by now knows, Thomas Jackson is a prominent and prolific contributor in the field. In his... 1988
Elizabeth Warren BANKRUPTCY POLICY 54 University of Chicago Law Review 775 (Summer, 1987) Bankruptcy is a booming businessin practice and in theory. From headlines about LTV's 10,000-page filing to feature stories about bankrupt consumers (usually Joe-and-Ethel-whose-names-have-been-changed-to-protect-their-privacy), bankruptcy has become an increasingly popular news item in the past few years. Both organized labor and the consumer... 1987
Nelson Lund CONGRESSIONAL POWER OVER TAXATION AND COMMERCE: THE SUPREME COURT'S LOST CHANCE TO DEVISE A CONSISTENT DOCTRINE 18 Texas Tech Law Review 729 (1987) If one were to seek the most important provisions in the Constitution, the commerce and taxation clauses would have to be leading candidates. The Federal Convention was originally called to address the problems caused by the confederation government's lack of the powers they bestowed upon it. In the time since the adoption of the new Constitution,... 1987
Jon G. Roach FINANCING PUBLIC NEEDS AFTER TAX REFORM 23-APR Tennessee Bar Journal 19 (March/April, 1987) It has been said the two things that the public ought not see are the making of sausage and the making of a law. Certainly, tax reform legislation fits into one of the classes of things the public ought not see made. Many of those involved in the process of enacting the Tax Reform Act of 1986 have little understanding or knowledge on the subject of... 1987
David Gray Carlson PHILOSOPHY IN BANKRUPTCY 85 Michigan Law Review 1341 (April/May, 1987) In The Logic and Limits of Bankruptcy Law, Thomas Jackson reworks his recent law review articles into a book that attempts to be a coherent jurisprudence of federal bankruptcy law. Undoubtedly, the book will find some admirers among people who think that bad law-and-economics is better than no law-and-economics, but virtually all other audiences... 1987
Charels J. Milligan, Jr. PROVISIONS OF UNCOMPENSATED CARE IN AMERICAN HOSPITALS: THE ROLE OF THE TAX CODE, THE FEDERAL COURTS, CATHOLIC HEALTH CARE FACILITIES, AND LOCAL GOVERNMENTS IN DEFINING THE PROBLEM OF ACCESS FOR THE POOR 31 Catholic Lawyer 7 (1987) Material deprivation seriously compounds such sufferings of the spirit and heart. To see a loved one sick is bad enough, but to have no possibility of obtaining health care is worse. Despite the promises of Medicare and Medicaid, despite the increase in employment-related private insurance, and despite the increased public awareness of the problem... 1987
William J. Turnier PERSONAL DEDUCTIONS AND TAX REFORM: THE HIGH ROAD AND THE LOW ROAD 31 Villanova Law Review 1703 (November, 1986) THE extensive system of personal deductions provided by our Internal Revenue Code is one of the distinguishing features of our income tax system. The British, for example, allow a personal deduction only for interest on modest sized mortgages on personal residences. Moreover, the Canadians do not allow a deduction for any interest incurred to... 1986
Virginia Davis Nordin, J.D., William Lloyd Turner, J.D., Ph.D. TAX EXEMPT STATUS OF PRIVATE SCHOOLS: WRIGHT, GREEN, AND BOB JONES 35 West's Education Law Reporter 329 (1986) In its recent decision Allen v. Wright, the Supreme Court held that black students and their parents lack standing to bring a nationwide class action against private schools alleged to be racially discriminatory. This holding has created difficulties for those deciding what standards should be applied in determining whether such schools qualify for... 1986
F. H. Buckley THE BANKRUPTCY PRIORITY PUZZLE 72 Virginia Law Review 1393 (November, 1986) The problem, said Evelyn Waugh, is not how God created the world, but why He did so. A similar, if less sublime, puzzle concerns the existence of secured debt. Under Article 9 of the Uniform Commercial Code and derivative Canadian personal property security legislation, debtors enjoy greater freedom in issuing claims against their value on default... 1986
Glenn Goodwin WOULD CAESAR TAX GOD? THE CONSTITUTIONALITY OF GOVERN MENTAL TAXATION OF CHURCHES 35 Drake Law Review 383 (1985/1986) All fifty states and the deferal government have statutory provisions exempting churches from various forms of taxation. Although there are several provisions which grant churches exemptions from many taxes, the most common exemptions apply to income taxes and property taxes. The issue of whether governmental exemption of churches from taxation... 1986
Thomas J. Purcell, III AN ANALYSIS OF THE FORMATION OF FEDERAL INCOME TAX POLICY 18 Creighton Law Review 653 (1984/1985) The Congress of the United States uses the federal income tax to satisfy several social and political goals. One of those goals is to raise revenues sufficient to defray government expenditures incurred in providing services. Another goal is to stimulate and regulate economic activity. A third goal, one which has been more frequently implemented in... 1985
Jerold A. Friedland CONSTITUTIONAL ISSUES IN REVOKING RELIGIOUS TAX EXEMPTIONS: CHURCH OF SCIENTOLOGY OF CALIFORNIA v. COMMISSIONER 37 University of Florida Law Review 565 (1985) I. INTRODUCTION. .565 II. BACKGROUND. .567 III. SELECTIVE ENFORCEMENT BASED UPON HOSTILITY TO RELIGION. .568 A. Denial of Equal Protection. .568 B. Violative of Free Exercise Clause. .571 IV. CONSTITUTIONALITY OF SECTION 501(c)(3). .573 A. Taxation of Religious Income'. .574 B. Free Exercise Issues. .578 1. BackgroundThe Purposes' Test. .578 2.... 1985
Stephen Schwarz RECENT DEVELOPMENTS IN TAX-EXEMPT ORGANIZATIONS 19 University of San Francisco Law Review 299 (Spring, 1985) AFTER A PERIOD OF UNUSUAL VITALITY, the parade of developments affecting tax-exempt organizations slowed to a more routine pace during the past year. Last year's review was a tribute to the Government's litigating prowess. We saw two major Supreme Court victories and considerable success at the appellate level in cases involving commercial... 1985
Tommy F. Thompson THE AVAILABILITY OF THE FEDERAL EDUCATIONAL TAX EXEMPTION FOR propaganda organizations 18 U.C. Davis Law Review 487 (Winter, 1985) By providing important economic benefits to nonprofit organizations, educational tax exemptions directly affect the range of information and knowledge available to the public. This Article analyzes the policy implications of granting tax-exempt educational status to propaganda organizations. It traces the history of the Treasury Department's... 1985
Linda L. Haller THE BUSINESS OF BETTING: PROPOSALS FOR REFORMING THE TAXATION OF BUSINESS GAMBLERS 38 Tax Lawyer 759 (Summer, 1985) It is time to reconsider the tax treatment of gamblers. A taxpayer engaged in a trade or business can fully deduct net operating losses and business expenses, and can carryover excess losses to other tax years. Those benefits, however, do not routinely inure to gamblers. To take business deductions, gamblers must demonstrate that they are engaged... 1985
Vern Countryman THE CONCEPT OF A VOIDABLE PREFERENCE IN BANKRUPTCY 38 Vanderbilt Law Review 713 (May, 1985) I. L2-4,T2INTRODUCTION. .713 II. L2-4,T2THE ENGLISH CONCEPT. .714 III. L2-4,T2EARLIER AMERICAN CONCEPTS718 IV. L2-4,T2THE REFORM ACT AND LATER AMENDMENTS. .726 A. L3-4,T3The Basic Concept. .726 B. L3-4,T3The Perfection Requirement. .750 C. L3-4,T3The Exceptions from Preference. .758 1. S55The Contemporaneous Exchange Exception. .759 2. The Current... 1985
John C. Anderson , John A. Hollister THE EFFECT OF BANKRUPTCY LIQUIDATIONS ON LOUISIANA SECURITY DEVICES 31 Loyola Law Review 1 (Winter, 1985) C1-3TABLE OF CONTENTS I. INTRODUCTION. 3 II. LOUISIANA LAW PREEMPTED BY BANKRUPTCY CODEGENERAL PRINCIPLES. 7 III. JURISDICTION AND STAYS IN BANKRUPTCY CASES. 12 A. JURISDICTION UNDER THE CODE. 12 B. JURISDICTION UNDER THE ACT. 17 C. AUTOMATIC STAYS. 19 IV. THE TRUSTEE'S DUTY TO INVALIDATE/AVOID SECURED INTERESTS AND ACHIEVE PRESERVATION. 20 V. THE... 1985
Howard Kern THE VOIDABILITY OF SECURITY INTERESTS IN TAX REFUNDS UNDER SECTION 547 OF THE BANKRUPTCY CODE 6 Cardozo Law Review 641 (Spring, 1985) Anticipated tax refunds are very important collateral under Article 9 of the Uniform Commercial Code (the UCC). Debtors in trouble who have nothing left to grant as collateral often have the expectation of receiving tax refunds at the end of a disastrous year. A debtor in that situation may transfer his anticipated refund as collateral for... 1985
Steve Dobkin, , Geoffrey Smith, , Earle Tockman ZONING FOR THE GENERAL WELFARE: A CONSTITUTIONAL WEAPON FOR LOWER-INCOME TENANTS 13 New York University Review of Law and Social Change 911 (1984/1985) In 1981, the Board of Estimate of the City of New York approved amendments to the City's zoning resolution that created a Special Manhattan Bridge District (SMBD) to facilitate the development of new residential housing on the few remaining vacant lots in Chinatown. The construction of two high-rise luxury condominiums within the teeming District... 1985
Joe W. Miller APPLYING A PUBLIC BENEFIT REQUIREMENT TO TAX-EXEMPT ORGANIZATIONS 49 Missouri Law Review 353 (March, 1984) On its face, section 501(c)(3) of the Internal Revenue Code is simply a tax exemption, freeing certain organizations from the burdens of paying federal income tax. The result of this exemption, however, is equivalent to direct payments by the goverment to these institutions. The Internal Revenue Service (IRS) thus is in a position to regulate... 1984
Thomas H. Jackson AVOIDING POWERS IN BANKRUPTCY 36 Stanford Law Review 725 (February, 1984) Avoiding powers, like much of bankruptcy law, have grow'd like Topsy. No critical systematic theory of bankruptcy law has existed within which to explore the precise role of avoiding powers. We have lacked not only a comprehensive normative theory to explain why the various avoiding powers exist in bankruptcy but also any particular theory to... 1984
Kathryn R. Renahan BOB JONES UNIVERSITY v. UNITES STATES-NO TAX EXEMPTIONS FOR RACIALLY DISCRIMINATORY SCHOOLS-SUPREME COURT CLARIFIES THIRTEEN-YEAR POLICY IMBROGLIO 11 Journal of College and University Law 69 (Summer, 1984)   1984
Sonya Sledge Chandler FEDERAL TAXATION-CHARITABLE CONTRIBUTIONS AND TAX-EXEMPTIONS-EDUCATIONAL INSTITUTIONS WHICH RACIALLY DISCRIMINATE SHALL NOT BE AFFORDED CHARITABLE DEDUCTIONS OR TAX-EXEMPT STATUS BECAUSE SUCH PRACTICES ARE CONTRARY TO PUBLIC POLICY. BOB JONES UNIVERSITY v 9 Thurgood Marshall Law Review 166 (Fall, 1983/Spring 1984) Although racial discrimination still exists in some privately held religious and educational institutions, the government through its Internal Revenue Service division no longer condones such acts by allowing tax-free exemptions or charitable deductions ordinarily allowed under the Internal Revenue Code (the Code). Congress has taken on the task of... 1984
William H. Chamblee INTERNAL REVENUE SERVICE--TAX EXEMPTIONS--IRS ACTED WITHIN ITS AUTHORITY IN DETERMINING THAT RACIALLY DISCRIMINATORY NON-PROFIT PRIVATE SCHOOLS ARE NOT "CHARITABLE" INSTITUTIONS ENTITLED TO TAX-EXEMPT STATUS 15 Saint Mary's Law Journal 461 (1984) Bob Jones University, a non-profit private school, denied blacks admission based upon a sincerely held religious belief. On November 30, 1970, the Internal Revenue Service (IRS) notified the University of its revised policy on tax-exemption and announced its decision to challenge the tax-exempt status of racially discriminatory private schools. In... 1984
David M. Hudson , Daniel C. Turner INTERNATIONAL AND INTERSTATE APPROACHES TO TAXING BUSINESS INCOME 6 Northwestern Journal of International Law and Business 562 (Summer, 1984) Arriving at a reasonable, fair approach to the taxation of enterprises which are engaged in income producing activities in more than one jurisdiction has been a vexatious problem for the past century, both internationally and within the United States. The taxing entities are concerned about receiving their due from enterprises which enjoy the... 1984
Paul B. Stephan III NONTAXPAYER LITIGATION OF INCOME TAX DISPUTES 3 Yale Law and Policy Review 73 (Fall, 1984) Outside the tax area, the law of standing reflects the general proposition that a citizen not directly subject to regulation may under some circumstances go to court to challenge government action or inaction. Although a lack of clarity in the Supreme Court's decisions makes it impossible to say exactly when standing exists, the unregulated citizen... 1984
Stephen Schwarz Associate Dean and Professor of Law, Hastings College of the Law; A.B., Brown University (1966); J.D., Columbia Law School (1969)., William T. Hutton A.B., Dartmouth College (1961); J.D., University of Michigan (1964); L.L.M., New York Uni RECENT DEVELOPMENTS IN TAX-EXEMPT ORGANIZATIONS 18 University of San Francisco Law Review 649 (Summer, 1984) Not since 1969, when Congress loosed a kennel of statutory watchdogs to harry the private foundation, has there been a year of such turmoil. Long-simmering issues in bizarre factual trappings forced themselves upon the appellate courts. Foundation managers who once eschewed the risk of investing in common stocks attended seminars on syndication and... 1984
Elliot M. Schachner RELIGION AND THE PUBLIC TREASURY AFTER TAXATION WITH REPRESENTATION OF WASHINGTON, MUELLER, AND BOB JONES 1984 Utah Law Review 275 (1984) The Supreme Court, toward the end of its October 1982 term, announced three decisionsRegan v. Taxation with Representation of Washington, Mueller v. Allen and Bob Jones University v. United States that altered the standards by which federal and state taxing and spending policies will be judged under the free exercise clause and the establishment... 1984
Thomas McCoy , Neal E. Devins STANDING AND ADVERSENESS IN CHALLENGES OF TAX EXEMPTIONS FOR DISCRIMINATORY PRIVATE SCHOOLS 52 Fordham Law Review 441 (March, 1984) The issue of tax exemptions for segregated private schools is one that causes courts to abandon normal standards of judicial restraint. The federal courts, including the Supreme Court, seem unusually inclined to supply legislative judgments on this issue in the absence of congressional action and to ignore or revise judgments made by the... 1984
R. Tyrone Kee THE I.R.S. FIGHTS RACIAL DISCRIMINATION IN HIGHER EDUCATION: NO TAX EXEMPTION FOR RELIGIOUS INSTITUTIONS THAT DISCRIMINATE BECAUSE OF RACE. 'BOB JONES UNIVERSITY' 10 Southern University Law Review 291 (Spring, 1984) Bob Jones University is a nonprofit corporation located in Greenville, South Carolina. The stated purpose is to conduct an institution of learning with special emphasis on the Christian Religion and the Holy Scriptures. There are approximately 5,000 students enrolled at the school, ranging from kindergarten through graduate school. The University... 1984
Alfred J. Sciarrino UNITED STATES v. SUN MYUNG MOON: PRECEDENT FOR TAX FRAUD PROSECUTION OF LOCAL PASTORS? 1984 Southern Illinois University Law Journal 237 (1984) Within the last several years, the United States Supreme Court has granted certiorari to fifteen cases involving church-state issues. In the past year, it agreed to review the constitutionality of an Alabama public school moment of silence statute, challenged as secular rubric thinly disguising yet another form of school prayer. While all of... 1984
Todd Brower WHOSE VOICE SHALL BE HEARD? LOBBYING LIMITATIONS ON SECTION 501(c)(3) CHARITABLE ORGANIZATIONS HELD CONSTITUTIONAL IN REGAN v. TAXATION WITH REPRESENTATION 28 Saint Louis University Law Journal 1017 (August, 1984) The Internal Revenue Code provides that a taxpayer may take a deduction for contributions to tax exempt charitable organizations qualifying under section 501(c)(3). To maintain its section 501(c)(3) status, an organization may not engage in lobbying, or devote a substantial part of its activities toward influencing legislation. Several classes of... 1984
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