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''Bob Jones University v. Simon'', , is a decision by the Supreme Court of the United States holding that Bob Jones University, which had its 501(c)(3) status revoked by the Internal Revenue Service for practicing "racially discriminatory admissions policies" towards African-Americans, could not sue for an injunction to prevent losing its tax-exempt status.〔(), Bob Jones University v. Simon, 416 U.S. 725 (1974).〕 The question of Bob Jones University's tax-exempt status was ultimately resolved in ''Bob Jones University v. United States'', , in which the court ruled that the First Amendment did not protect discriminatory organizations from losing tax-exempt status.〔(), Bob Jones University v. United States, 461 U.S. 574 (1984).〕 ==Background== Bob Jones University is devoted to the teaching of fundamentalist religious beliefs, one of which is that God intended that people of different races live separately and not intermarry.〔Bob Jones Univ. v. Simon, 416 U.S. 725, 735. U.S. Supreme Court, section II (1974)〕〔() Galvin, Charles O. and Devins, Neal, "Tax Policy Analysis of Bob Jones University v. U.S" (1983). Faculty Publications. Paper 379.〕 When the University was founded in 1927, it denied admission to black students.〔 The school began allowing unmarried blacks to enroll in 1975, but forbade interracial dating or marriage.〔() Johnson, Olati, "The Story of Bob Jones University v. United States: Race, Religion, and Congress’ Extraordinary Acquiescence" (2010). Columbia Public Law & Legal Theory Working Papers. Paper 9184.〕 Until 1970, the Internal Revenue Service (IRS) granted tax-exempt status to all private schools, regardless of their admissions policies.〔() "26 U.S. Code § 501 - Exemption From Tax on Corporations, Certain Trusts, Etc." Legal Information Institute. Cornell University Law School. Web. 20 March 2014.〕〔() Cassidy, Margaret K. "Income Taxation: Denial of Tax Exempt Status for Racially Discriminatory Schools." Akron Law Review. University of Akron, n.d. Web. 7 Apr. 2014.〕 Section 501(c)(3) of the Internal Revenue Code of 1954 lists organizations that qualify for tax-exempt status and includes those which are charitable, religious, or for educational purposes.〔 But a rise in the prevalence of Christian private schools in the 1960s and the Civil Rights Act of 1964 led the IRS to re-evaluate its policy.〔〔 The IRS announced in 1970 that private schools with racially discriminatory admissions policies would no longer receive tax exemptions.〔〔Internal Revenue Service News Release, July 10, 1970, 7 STAND FED TAX REP. (CCH) #6970 (1970)〕 The IRS then notified Bob Jones University of its intention to revoke the University's tax-exempt status because of the University's racially discriminatory admissions policy.〔〔Bob Jones Univ. v. Simon, 416 U.S. 725, 725. U.S. Supreme Court, section I (1974)〕 As a result, the University would be subject to taxation and its donors would not be able to claim their gifts to the school as charitable deductions.〔Bob Jones Univ. v. Simon, 416 U.S. 725, 727. U.S. Supreme Court, section I (1974)〕 Bob Jones University filed suit to block the IRS from revoking its tax-exempt status, alleging "irreparable injury in the form of substantial federal income tax liability."〔 In 1971, the United States District Court for the District of South Carolina granted a preliminary injunction,〔Bob Jones University v. Connally. 341 F. Supp. 277, 285. The United States District Court for the District of South Carolina. 1971.〕 but in 1973 the United States Court of Appeals for the Fourth Circuit reversed that decision.〔Bob Jones University v. Connally. 472 F.2d 903, 907. United States Court of Appeals for the Fourth Circuit. 1973.〕 The Court of Appeals relied on the Anti-Injunction Act, which states that "no suit for the purpose of restraining the assessment or collection of any tax shall be maintained in any court."〔() "26 U.S. Code § 7421 - Prohibition of Suits to Restrain Assessment or Collection." LII / Legal Information Institute. Cornell University Law School, n.d. Web. 06 Apr. 2014.〕 A party cannot stop the government from collecting taxes.〔 Instead, in order to protect the Government's need to assess and collect taxes efficiently, the proper procedure is for the party to pay the disputed tax and then file an action for refund.〔〔Olson, Nina E. "Constitutional Due Process In Tax Collection." Gpsolo 28.2 (2011): 42-46. Academic Search Premier. Web. 22 Mar. 2014.〕 The Supreme Court granted a petition for certiorari to determine whether the Anti-Injunction Act barred Bob Jones University's suit to enjoin the IRS from revoking its tax-exempt status.〔Bob Jones Univ. v. Simon, 416 U.S. 725, 734. U.S. Supreme Court, section I (1974)〕 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Bob Jones University v. Simon」の詳細全文を読む スポンサード リンク
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