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