SIMON v. EASTERN KY. WELFARE RIGHTS ORG.

No. 74-1124.

426 U.S. 26 (1976)

SIMON, SECRETARY OF THE TREASURY, ET AL. v. EASTERN KENTUCKY WELFARE RIGHTS ORGANIZATION ET AL.

Supreme Court of United States.

Decided June 1, 1976.


Attorney(s) appearing for the Case

Stuart A. Smith argued the cause for petitioners in No. 74-1124 and respondents in No. 74-1110. With him on the brief were Solicitor General Bork, Assistant Attorney General Crampton, Ernest J. Brown, Leonard J. Henzke, Jr., and Robert A. Bernstein.

Marilyn G. Rose argued the cause for respondents in No. 74-1124 and petitioners in No. 74-1110. With her on the briefs was Joseph N. Onek.


MR. JUSTICE POWELL delivered the opinion of the Court.

Several indigents and organizations composed of indigents brought this suit against the Secretary of the Treasury and the Commissioner of Internal Revenue. They asserted that the Internal Revenue Service (IRS) violated the Internal Revenue Code of 1954 (Code) and the Administrative Procedure Act (APA) by issuing a Revenue Ruling allowing favorable tax treatment to a nonprofit hospital that offered only emergency...

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