"Bob Jones University v. Simon" has been cited in multiple cases in the Court of Appeals and Supreme Court since its 1974 ruling. The exceptions to the Anti-Injunction Act laid out in "Bob Jones Univ. v. Simon" have been followed in several cases, notably in its "companion case" "Alexander v. "Americans United" Inc." In "Alexander", the Supreme Court considered the exemptions in determining that a non-profit organization's suit against the IRS based on constitutional claims would not continue under the Anti-Injunction Act. The rulings in "Bob Jones Univ. v. Simon" and "Alexander" are considered a stricter reading of the Anti-Injunction Act for limiting the kinds of suits allowed to proceed before the enforcement of taxation by the IRS.