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Constitutional Law Keyed to Choper
Allen v. Wright
Citation:
468 U.S. 737, 104 S.Ct. 3315, 82 L.Ed.2d 556 (1984).Facts
To discourage racial discrimination in private schools, the Internal Revenue Service (IRS) denied tax-exempt status to schools that promoted such practices. The IRS’s Internal Revenue Code (the Code) also prohibited individuals from making tax-deductible donations to such racially discriminatory private schools.
Wright and other parents who parented black public school children filed a nationwide class action suit arguing that the IRS had not fulfilled its obligations in enforcing these provisions of the Code. The Plaintiffs asserted that they were injured by the IRS in that allowing tax deductions for donations to discriminatory schools was a stigmatic injury because the appearance of government approval for discrimination against blacks. Moreover, the Plaintiffs asserted injury in that tax exemptions for discriminatory schools impaired the ability of blacks to force desegregation of public schools because white parents would simply withdraw their children from public schools and place them in discriminatory private schools.
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14m 30s
