Saturday, August 8, 2015
David Herzig, Valparaiso University Law School
Samuel D. Brunson, Loyola University Chicago School of Law
In this Essay, Professors Herzig and Brunson make the normative argument that the I.R.S. should
reject tax-exemptions of discriminatory social clubs. They look to current Supreme Court jurisprudence to demonstrate a willingness of the Court to import a public policy rule into the social club rules. Alternatively, if this position is untenable under traditional administrative law principles, they propose a statutory fix.
read it here: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2632692