{"title":"《税收禁令法》阻止了对免税的质疑","authors":"","doi":"10.1002/npc.30870","DOIUrl":null,"url":null,"abstract":"<p>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 (<i>Admiral Theatre, Inc. v. Cook County Department of Revenue et al</i>. (N. D. Ill.)).</p>","PeriodicalId":100204,"journal":{"name":"Bruce R. Hopkins' Nonprofit Counsel","volume":null,"pages":null},"PeriodicalIF":0.0000,"publicationDate":"2021-05-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1002/npc.30870","citationCount":"0","resultStr":"{\"title\":\"Tax Injunction Act Held Bar to Challenge of Tax Exemptions\",\"authors\":\"\",\"doi\":\"10.1002/npc.30870\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<p>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 (<i>Admiral Theatre, Inc. v. Cook County Department of Revenue et al</i>. (N. D. Ill.)).</p>\",\"PeriodicalId\":100204,\"journal\":{\"name\":\"Bruce R. Hopkins' Nonprofit Counsel\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2021-05-06\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"https://sci-hub-pdf.com/10.1002/npc.30870\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Bruce R. Hopkins' Nonprofit Counsel\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://onlinelibrary.wiley.com/doi/10.1002/npc.30870\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Bruce R. Hopkins' Nonprofit Counsel","FirstCategoryId":"1085","ListUrlMain":"https://onlinelibrary.wiley.com/doi/10.1002/npc.30870","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
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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