International Financial Law Prof Blog

Editor: William Byrnes
Texas A&M University
School of Law

Saturday, August 8, 2015

Tax Exemption, Public Policy, and Discriminatory Fraternities

David Herzig, Valparaiso University Law School

Samuel D. Brunson, Loyola University Chicago School of Law

SSRNIn 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:

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