In Memoriam: Kenneth W. Gideon

In 1970, the Service had announced that it would no longer grant favorable determination letters for private schools unless they announced a racially nondiscriminatory policy as to their students, and followed up that announcement with Revenue Ruling 71-447, which set forth guidelines for determinin...

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Veröffentlicht in:The Tax lawyer 2016-01, Vol.69 (2), p.231-235
Hauptverfasser: Gomez, Armando, Olson, Pamela F.
Format: Artikel
Sprache:eng
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Zusammenfassung:In 1970, the Service had announced that it would no longer grant favorable determination letters for private schools unless they announced a racially nondiscriminatory policy as to their students, and followed up that announcement with Revenue Ruling 71-447, which set forth guidelines for determining whether a school's admissions policies were nondiscriminatory. Working quietly behind the scenes, Ken fought this change of position, and helped maneuver the case so that the Supreme Court would continue to hear it, despite the Justice Department's abandonment of the Service's position.1 In an unusual move, the Supreme Court appointed William Coleman to file a brief amicus curiae in support of the Service's position, and in an 8-1 decision, upheld that position.
ISSN:0040-005X
2329-6089