Stanley v Illinois Tax

About Stanley v Illinois Tax

While not a tax case in the traditional sense, Stanley v Illinois 1972 established important principles about the relationship between taxation and rights. The case involved an unmarried father who was denied a property tax exemption available to married parents. The Supreme Court held that the distinction violated equal protection. Tax cases have often been vehicles for constitutional rights. In Bob Jones University v United States 1983, the Supreme Court upheld the IRS revocation of tax exempt status for schools that discriminated based on race. In Christian Legal Society v Martinez 2010, the Supreme Court upheld a law school policy requiring student groups, including those receiving student activity fee funding, to accept all members. Tax policy and constitutional rights remain deeply intertwined.