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 .