"Bob Jones University v. Simon" was decided May 15, 1974 in an 8-0 decision with majority opinion written by Lewis F. Powell, Jr., in which Justice Burger, Brennan, Stewart, White, Marshall, and Rehnquist joined. Justice Blackmun filed an opinion concurring in the result of the Court's decision. Justice Douglas took no part in the decision of this case. The Court held that the Anti-Injunction Act of the Internal Revenue Code, 26 U. S. C. § 7421(a), prohibited the University from obtaining judicial review by way of injunctive action. The Court further upheld that the Court of Appeals did not err in "holding that § 7421(a) deprived the District Court of jurisdiction to the issue of injunctive relief the petitioner sought." Lastly, the Court admits to recognizing the "harsh regime" in which § 7421(a) has placed on §501 (c)(3) organizations threatened with loss of tax-exempt status and withdrawal of advanced assurance of deductibility of contributions. But, the Court stated that "this matter is for Congress, which is the appropriate body to weigh the relevant, policy-laden considerations, such as the harshness of the present law."