Opinion · Supreme Court of the United States
Franchise Tax Board of the State of California v. United Americans for Public Schools
419 U.S. 890
- Type
- Opinion
- Court
- Supreme Court of the United States
- Jurisdiction
- Federal
- Date
- 1974-10-21
- Topic
- general
How later courts describe this case
- summarily affirming district-court judgment striking down state statute that provided income-tax reductions for taxpayers sending children to nonpublic schools
Citator
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- Cited by
- 25 opinions
FRANCHISE TAX BOARD OF the State of CALIFORNIA et al.
v.
UNITED AMERICANS FOR PUBLIC SCHOOLS et al.
No. 73-1718.
Supreme Court of the United States
October 21, 1974
The judgment is affirmed.
Mr. Justice WHITE, joined by THE CHIEF JUSTICE and Mr. Justice REHNQUIST, dissenting.
The District Court struck down the California statute providing state income-tax reductions for taxpayers sending their children to nonpublic schools. The Court summarily affirms this judgment. For the reasons stated in my dissent in Committee for Public Education & Religious Liberty v. Nyquist, 413 U.S. 756, 813-824, 93 S.Ct. 2955, 37 L.Ed.2d 948 (1973). I disagree and respectfully dissent.