Civil Rights–Segregation–Federal Income Tax: Exemptions and Deductions–The Validity of Tax Benefits to Private Segregated Schools

In granting the preliminary injunction, the district court found that plaintiffs were asserting a substantial constitutional claim and had a reasonable possibility of success. Balancing the equities of the parties, the court decided that the possibility of significant adverse effect on the Commissioner and schools awaiting tax benefits was not great and was in any event far outweighed by the harm which could result from a denial of the requested relief pendente lite. Thus, the court found that the threat of irreparable injury justified the issuance of a preliminary injunction. The propriety of the court’s decision to grant a preliminary injunction will not be dealt with in this Note, since the Government has not chosen to appeal it, and since in any event it is not determinative of the ultimate resolution of the issues presented in the case. Instead, attention will be focused first on two preliminary obstacles to judicial consideration of the issues, and then upon the issues themselves.