Franchise Tax Board of California v. United Americans For Public Schools

Citation42 L.Ed.2d 135,419 U.S. 890,95 S.Ct. 166
Decision Date21 October 1974
Docket NumberNo. 73-1718,73-1718
PartiesFRANCHISE TAX BOARD OF the State of CALIFORNIA et al. v. UNITED AMERICANS FOR PUBLIC SCHOOLS et al
CourtUnited States Supreme Court

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.

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