2012-10-30 22:22:02 by admin
Mueller v. Allen: The Court’s Ruling
The Minnesota statute allowed all state taxpayers, in computing their state income taxes, to deduct expenses incurred in providing “tuition, textbooks, and transportation” for their children attending public or nonpublic elementary or secondary schools. Insofar as the statute permitted the deductions to be used for children attending sectarian schools, state taxpayers challenged the constitutionality of the statute both facially and in its application.
The federal trial court granted the state’s motion for summary judgment, holding that the statute was neutral on its face and in its application and did not have a primary effect of either advancing or inhibiting religion. The Eighth Circuit affirmed.