History of conservatism in the United States remaining loyal to the King, they chose King and Empire. About one in five Loyalists (70,000 or so) Loyalists left the new United States by 1783. Most went to Canada where they are still known as United Empire Loyalists. The patriots who fought in the Revolution did so in the name of preserving traditional rights of Englishmen—especially the right of "no taxation without representation"; they increasingly opposed attempts by Parliament to tax and control the fast-growing colonies. In 1773, when the British imposed heavy sanctions on the Massachusetts colony in the wake of the Boston Tea Party, self described patriots
Regan v. Taxation with Representation of Washington Regan v. Taxation with Representation of Washington Regan v. Taxation with Representation of Washington, 461 U.S. 540 (1983), was a case before the United States Supreme Court. The case involved several provisions of the Internal Revenue Code of 1954: Taxation with Representation of Washington (TWR), a non-profit corporation organized to promote certain interests in the field of federal taxation, was formed to take over the operation of two other nonprofit organizations, one of which had tax-exempt status under § 501(c)(3) and the other under § 501(c)(4), applied for tax-exempt status under § 501(c)(3). The Internal Revenue Service denied the application