Plaintiffs, black parents in seven U.S. states where schools had recently been desegregated, sued the Internal Revenue Service, contending that IRS guidelines for determining whether a private school was racially discriminatory were insufficient, thereby making it harder for their children to attend integrated schools.
Plaintiffs, black parents in seven U.S. states where schools had recently been desegregated, sued the Internal Revenue Service, contending that IRS guidelines for determining whether a private school was racially discriminatory were insufficient. White parents were therefore able to avoid integration by sending their children to the private schools and deducting the cost of tuition, thereby making it harder for black children to attend integrated schools.