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Simon v. Eastern Kentucky Welfare Rights Organization

United States Supreme Court
426 U.S. 26 (1976)


Facts

The Internal Revenue Service (IRS) (defendant) issued a ruling permitting certain hospitals to obtain charitable organization status under § 501(c)(3) of the Internal Revenue Code, even though they did not accept patients unable to pay. The Eastern Kentucky Welfare Rights Organization and individual indigent persons denied service (plaintiffs) challenged the ruling on a variety of grounds. The challengers claimed that the IRS ruling encouraged hospitals to deny services to indigents. The IRS filed a motion to dismiss, claiming that the challengers did not have standing. The United States Supreme Court granted certiorari.

Rule of Law

Issue

Holding and Reasoning (Powell, J.)

Concurrence (Brennan, J.)

Concurrence (Stewart, J.)

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