Supreme Court of the United States, 1974

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)

Cases that cite this one

19 later published cases cite this decision.

Minnesota Civil Liberties Union v. Roemer (D. Minn. 1978)
Minnesota Civil Liberties Union v. State (Minn. 1974)
Arizona Christian School Tuition Organization v. Winn (Supreme Court of the United States 2011)
Hibbs v. Winn (Supreme Court of the United States 2004)
Arizona Christian School Tuition Organization v. Winn (Supreme Court of the United States 2011)
Public Funds for Public Schools of NJ v. Byrne (District Court, D. New Jersey 1978)
Arizona Christian School Tuition Organization v. Winn (Supreme Court of the United States 2011)
Arizona Christian School Tuition Organization v. Winn (Supreme Court of the United States 2011)
Dept. of Revenue v. Canaveral Port Auth. (Fla. Dist. Ct. App. 1994)
Mikos v. City of Sarasota (Fla. Dist. Ct. App. 1994)
FIRST UNION NAT. BANK OF FLA. v. Ford (Fla. Dist. Ct. App. 1993)
Ocean Highway & Port Authority v. Page (Fla. Dist. Ct. App. 1992)
Asphalt Pavers, Inc. v. Dept. of Revenue (Fla. Dist. Ct. App. 1991)
Security Savings Life Insurance Co. v. Weaver (Ala. Civ. App. 1991)
In re Advisory Opinion to the Governor (Fla. 1987)
Neu v. Miami Herald Pub. Co. (Fla. 1985)
Daytona Beach Racing, Etc. v. Volusia Cty. (Fla. 1979)
Archer v. Marshall (Fla. 1978)
Hord v. Askew (Fla. 1978)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion

419 U.S. 890

95 S.Ct. 166

42 L.Ed.2d 135

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.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.