Last Updated: June 12, 2013 at 8:43 AM
Gill v. IRS
Case Information
Date Filed: February 19, 2013
State: Washington, D.C.
Issue: Campaign Finance
Courts that Heard this Case: United States District Court for the District of Columbia (Case 1:13-cv-00213)
Issue:
Whether the IRS regulation allowing tax exempt status for "social welfare" organizations is arbitrary or capricious as applied to groups active in particular political races.
Status:
Complaint filed 2/19/13. IRS's motion to dismiss filed 4/22/13. Plaintiffs' Memo in Opposition to Motion to Dismiss filed 5/17/13. Joint Stipulation of Dismissal filed 6/7/13.
District Court Documents
- Complaint
(filed 2/19/13) - Motion to Dismiss
(filed 4/22/13) - Plaintiffs' Motion for Extension of Time to Respond to Motion to Dismiss
(filed 4/29/13) - Plaintiffs' Memorandum in Opposition to Defendant's Motion to Dismiss
(filed 5/17/13)
- Defendant's Consent Motion to Enlarge Time to Reply and Continue Hearing
(filed 5/22/13) - Memorandum in Reply to Plaintiff's Opposition to Motion to Dismiss
(filed 6/3/13) - Joint Stipulation of Dismissal
(filed 6/7/13) - Minute Order Vacating Motion Hearing (filed 6/11/13)


Commentary
Gerrymandering as Viewpoint Discrimination: A "Functional Equivalence" Test
Edward B. Foley
A First Amendment test for identifying when a map is functionally equivalent to a facially discriminatory statute.
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