# Association of The Bar v. Commissioner

> United States Tax Court · September 17, 1987 · 89 T.C. 599

URL: https://www.frixlaw.com/law-library/cases/4485794

## Case

- **Full name:** The Association of the Bar of the City of New York v. Commissioner of Internal Revenue
- **Court:** United States Tax Court
- **Decided:** September 17, 1987
- **Citations:** 89 T.C. 599; 89 T.C. No. 42; 1987 U.S. Tax Ct. LEXIS 132
- **Precedential status:** Published
- **Opinion:** Dissent by Jacobs
- **Judges:** Sterrett,Nims,Whitaker,Shields,Hamblen,Swift,Gerber,Parr,Williams,Wells,Chabot,Cohen,Clapp,Jacobs,Wright,Jacobs,Chabot,Clapp
- **Cited by:** 2 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/4485794

## Opinion text

JACOBS, J., dissenting. Although I share the views of Judge Chabot, I wish to separately state my dissent.
To qualify for tax exemption under section 501(c)(3), an organization cannot participate or intervene in any political campaign on behalf of any candidate for public office. By rating those candidates seeking elected judicial office and by publishing such ratings, petitioner is, in my opinion, intervening in the process of electing judges. Where more than one candidate seeks an elected judicial office, petitioner’s rating of one candidate higher than another is tantamount to an endorsement by petitioner of the candidate it deems more qualified. Regardless of petitioner’s motives, this constitutes a prohibited intervention. The fact that petitioner may be performing a valuable service to the electorate is, in this instance, of no import. Such may be regrettable; nevertheless, it is the law.
CHABOT and CLAPP, JJ., agree with this dissent.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4485794. Public record. Not legal advice.