Supreme Court of the United States, 1974

Franchise Tax Board of the State of California v. United Americans for Public Schools

Franchise Tax Board of the State of California v. United Americans for Public Schools
Supreme Court of the United States · Decided October 21, 1974 · White, Rehnquist
419 U.S. 890; 95 S. Ct. 166; 42 L. Ed. 2d 135; 1974 U.S. LEXIS 2902 (United States Reports)

Franchise Tax Board of the State of California v. United Americans for Public Schools

Opinion of the Court

Affirmed on appeal from D. C. N. D. Cal.

Dissenting Opinion

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 (1973), I disagree and respectfully dissent.

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