BOB JONES UNIVERSITY v. SIMON

No. 72-1470.

416 U.S. 725 (1974)

BOB JONES UNIVERSITY v. SIMON, SECRETARY OF THE TREASURY, ET AL.

Supreme Court of United States.

Decided May 15, 1974.


Attorney(s) appearing for the Case

J. D. Todd, Jr., argued the cause for petitioner. With him on the briefs were Wesley M. Walker and Oscar Jackson Taylor, Jr.

Assistant Attorney General Crampton argued the cause for respondents. With him on the brief were Solicitor General Bork, Stuart A. Smith, Grant W. Wiprud, and Leonard J. Henzke, Jr.


MR. JUSTICE POWELL delivered the opinion of the Court.

This case and Commissioner v. "Americans United" Inc., post, p. 752, involve the application of the Anti-Injunction Act, § 7421 (a) of the Internal Revenue Code of 1954 (the Code), 26 U. S. C. § 7421 (a), to the ruling-letter program of the Internal Revenue Service (the Service) for organizations claiming tax-exempt status under Code § 501...

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