Opinion · Supreme Court of the United States

Heidel v. Arizona State Department of Public Welfare

Heidel v. Ariz. State Dep’t of Pub. Welfare, 404 U.S. 997 (1971)

Type
Opinion
Court
Supreme Court of the United States
Jurisdiction
Federal
Date
1971-12-20
Topic
bankruptcy

How later courts describe this case

  • I.R.C. does not authorize tax exemption for and deductibility of contributions to private school which excludes non-white students
  • agency ordered to terminate support of a state's private schools practicing racial discrimination; agency barred from renewing further monetary assistance until the schools assured full compliance with nondiscrimination standards
  • federal government permanently enjoined from extending tax benefits to racially segregated private schools
  • § 501(c)(3) may not be used to benefit racially discriminatory private schools
  • tax exemptions for private segregated schools denied
  • tax exemptions to discriminatory private schools

Citator

UpLaw has not yet analyzed Heidel v. Arizona State Department of Public Welfare. The absence of a flag is not a finding that it is good law.

Cited by
71 opinions

Appeal from Sup. Ct. Ariz. dismissed for want of jurisdiction. Treating the papers whereon the appeal was taken as a petition for writ of certiorari, certiorari denied.

Mr. Justice Douglas and Mr. Justice Brennan are of the opinion that probable jurisdiction should be noted and case set for oral argument.