Attorney(s) appearing for the Case
Solicitor General Lee argued the cause for petitioners in No. 81-970. With him on the briefs were Assistant Attorney General Archer, Deputy Solicitor General Wallace, Ernest J. Brown, and Robert S. Pomerance. William J. Landers II argued the cause for petitioner in No. 81-757. With him on the brief was S. Shepherd Tate.
Robert H. Kapp argued the cause for respondents. With him on the brief were Joseph M. Hassett, David S. Tatel, William L. Robinson, Norman J. Chachkin, and Frank R. Parker.†
Thomas I. Atkins and Harold Flannery filed a brief for the National Association for the Advancement of Colored People et al. as amici curiae urging affirmance.
Supreme Court of United States.
JUSTICE O'CONNOR delivered the opinion of the Court.
Parents of black public school children allege in this nationwide class action that the Internal Revenue Service (IRS) has not adopted sufficient standards and procedures to fulfill its obligation to deny tax-exempt status to racially discriminatory private schools. They assert that the IRS thereby harms them directly and interferes with the ability of their children to...
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