《税收禁令法》阻止了对免税的质疑

Bruce R. Hopkins' Nonprofit Counsel Pub Date : 2021-05-06 DOI:10.1002/npc.30870

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引用次数: 0

摘要

联邦地区法院于4月15日作出裁决，认为《税收禁令法》禁止剧院申请声明性和禁令性救济，因为剧院反对将其排除在市和县娱乐税的免税范围之外，该免税范围给予其他(更具艺术性的)剧院和类似实体(海军上将剧院公司诉库克县税务局等(n.d.l Ill)))。

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Tax Injunction Act Held Bar to Challenge of Tax Exemptions

A federal district court, by decision dated April 15, held that the Tax Injunction Act bars a theater's claims for declaratory and injunctive relief, where the theater objected to its exclusion from the scope of a tax exemption from city and county amusement taxes accorded to other (more artistic) theaters and similar entities (Admiral Theatre, Inc. v. Cook County Department of Revenue et al. (N. D. Ill.)).

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Bruce R. Hopkins' Nonprofit Counsel

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