Court of Appeals for the Second Circuit January 25, 1999, Docket 98-7465(L), 98-7466 (Anita Schuloff v. Queens College Foundation, Inc., Anita Schuloff v. Brooklyn College Foundation, Inc.)

PER CURIAM:

This suit raises the question whether the obligations imposed by 26 U.S.C. § 6104 on tax-exempt organizations to make their tax returns available for inspection by members of the public may be enforced by a private civil action. The district court ruled that they may not. We agree and therefore affirm the dismissal of the action.