mueller
allen
argued
april
decided
june
minnesota
statute
subd
allows
state
taxpayers
computing
state
income
tax
deduct
expenses
incurred
providing
tuition
textbooks
transportation
children
attending
elementary
secondary
school
petitioner
minnesota
taxpayers
brought
suit
federal
district
respondent
minnesota
commissioner
revenue
respondent
parents
taken
tax
deduction
expenses
incurred
sending
children
parochial
schools
claiming
subd
violates
establishment
clause
first
amendment
providing
financial
assistance
sectarian
institutions
district
granted
summary
judgment
respondents
holding
statute
neutral
face
application
primary
effect
either
advancing
inhibiting
religion
appeals
affirmed
held
section
subd
violate
establishment
clause
satisfies
elements
test
laid
lemon
kurtzman
must
met
statute
upheld
clause
pp
tax
deduction
question
secular
purpose
ensuring
state
citizenry
well
educated
well
assuring
continued
financial
health
private
schools
sectarian
nonsectarian
pp
deduction
primary
effect
advancing
sectarian
aims
nonpublic
schools
one
many
deductions
medical
expenses
charitable
contributions
available
minnesota
tax
laws
available
educational
expenses
incurred
parents
whether
children
attend
public
schools
private
sectarian
nonsectarian
private
schools
committee
public
education
nyquist
distinguished
provides
aid
parochial
schools
result
decisions
individual
parents
rather
directly
state
schools
establishment
clause
historic
purposes
encompass
sort
attenuated
financial
benefit
eventually
flows
parochial
schools
neutrally
available
tax
benefit
issue
fact
notwithstanding
subd
facial
neutrality
particular
annual
statistical
analysis
shows
statute
application
primarily
benefits
religious
institutions
provide
certainty
needed
determine
statute
constitutionality
moreover
private
schools
parents
paying
children
attend
schools
make
special
contributions
areas
schools
operate
pp
section
subd
excessively
entangle
state
religion
fact
state
officials
must
determine
whether
particular
textbooks
qualify
tax
deduction
must
disallow
deductions
textbooks
used
teaching
religious
doctrines
insufficient
basis
finding
entanglement
rehnquist
delivered
opinion
burger
white
powell
joined
marshall
filed
dissenting
opinion
brennan
blackmun
stevens
joined
post
william
kampf
argued
cause
petitioners
brief
james
lee
charles
sims
burt
neuborne
douglas
blomgren
special
assistant
attorney
general
minnesota
argued
cause
respondents
brief
respondent
allen
hubert
humphrey
iii
attorney
general
catharine
haukedahl
special
assistant
attorney
general
william
marshall
john
kenefick
filed
brief
respondents
becker
et
al
timothy
quinn
andrew
eisenzimmer
filed
brief
respondents
berthiaume
et
al
briefs
amici
curiae
urging
reversal
filed
lee
boothby
robert
nixon
americans
separation
church
state
john
baker
baptist
joint
committee
public
affairs
russell
brown
minnesota
association
school
administrators
et
al
briefs
amici
curiae
urging
affirmance
filed
solicitor
general
lee
assistant
attorney
general
mcgrath
deputy
assistant
attorney
general
kuhl
john
garvey
robert
kopp
michael
hertz
edward
mcglynn
gaffney
council
american
private
education
et
al
nathan
lewin
daniel
chazin
dennis
rapps
national
jewish
commission
law
public
affairs
david
young
citizens
educational
freedom
wilfred
caron
edward
bennett
williams
john
liekweg
catholic
conference
briefs
amici
curiae
filed
charles
rice
catholic
league
religious
civil
rights
henry
clausen
americans
public
schools
john
donnelly
parents
rights
gwendolyn
gregory
august
steinhilber
thomas
shannon
national
school
boards
association
william
mellor
iii
maxwell
miller
mountain
legal
foundation
et
al
robert
chanin
laurence
gold
nathan
dershowitz
marc
stern
national
committee
public
education
religious
liberty
et
al
justice
rehnquist
delivered
opinion
minnesota
allows
taxpayers
computing
state
income
tax
deduct
certain
expenses
incurred
providing
education
children
stat
subd
appeals
eighth
circuit
held
establishment
clause
first
amendment
made
applicable
fourteenth
amendment
offended
arrangement
question
reserved
committee
public
education
nyquist
conflict
decision
appeals
eighth
circuit
appeals
first
circuit
rhode
island
federation
teachers
norberg
granted
certiorari
affirm
minnesota
like
every
state
provides
citizens
free
elementary
secondary
schooling
stat
seems
agreed
students
attended
school
system
recent
school
year
year
approximately
elementary
secondary
students
attended
privately
supported
schools
located
minnesota
students
attended
schools
considering
sectarian
minnesota
law
originally
enacted
revised
permits
state
taxpayers
claim
deduction
gross
income
certain
expenses
incurred
educating
children
deduction
limited
actual
expenses
incurred
tuition
textbooks
transportation
dependents
attending
elementary
secondary
schools
deduction
may
exceed
per
dependent
grades
per
dependent
grades
stat
subd
petitioners
certain
minnesota
taxpayers
sued
district
district
minnesota
claiming
subd
violated
establishment
clause
providing
financial
assistance
sectarian
institutions
named
defendants
respondents
commissioner
department
revenue
minnesota
several
parents
took
advantage
tax
deduction
expenses
incurred
sending
children
parochial
schools
district
granted
respondents
motion
summary
judgment
holding
statute
neutral
face
application
primary
effect
either
advancing
inhibiting
religion
supp
appeal
appeals
affirmed
concluding
minnesota
statute
substantially
benefited
broad
class
minnesota
citizens
today
case
exception
statement
establishment
clause
presents
especially
difficult
questions
interpretation
application
easy
enough
quote
words
constituting
clause
congress
shall
make
law
respecting
establishment
religion
easy
however
apply
various
decisions
construing
clause
governmental
programs
financial
assistance
sectarian
schools
parents
children
attending
schools
indeed
many
decisions
expressly
implicitly
acknowledged
dimly
perceive
lines
demarcation
extraordinarily
sensitive
area
constitutional
law
lemon
kurtzman
quoted
part
approval
nyquist
one
fixed
principle
field
consistent
rejection
argument
program
manner
aids
institution
religious
affiliation
violates
establishment
clause
hunt
mcnair
see
bradfield
roberts
walz
tax
example
well
established
state
may
reimburse
parents
expenses
incurred
transporting
children
school
everson
board
education
may
loan
secular
textbooks
schoolchildren
within
state
board
education
allen
notwithstanding
repeated
approval
given
programs
allen
everson
decisions
also
struck
arrangements
resembling
many
respects
forms
assistance
see
lemon
kurtzman
supra
levitt
committee
public
education
meek
pittenger
wolman
walter
case
asked
decide
whether
minnesota
tax
deduction
bears
greater
resemblance
types
assistance
parochial
schools
approved
struck
petitioners
place
particular
reliance
decision
committee
public
education
nyquist
supra
held
invalid
new
york
statute
providing
public
funds
maintenance
repair
physical
facilities
private
schools
granting
thinly
disguised
tax
benefits
actually
amounting
tuition
grants
parents
children
attending
private
schools
explained
conclude
subd
bears
less
resemblance
arrangement
struck
nyquist
assistance
programs
upheld
prior
decisions
discussed
approval
nyquist
general
nature
inquiry
area
guided
since
decision
lemon
kurtzman
supra
test
laid
case
first
statute
must
secular
legislative
purpose
second
principal
primary
effect
must
one
neither
advances
inhibits
religion
finally
statute
must
foster
excessive
government
entanglement
religion
little
time
need
spent
question
whether
minnesota
tax
deduction
secular
purpose
prior
decisions
governmental
assistance
programs
consistently
survived
inquiry
even
run
afoul
aspects
lemon
framework
see
lemon
kurtzman
supra
meek
pittenger
supra
wolman
walter
supra
reflects
least
part
reluctance
attribute
unconstitutional
motives
particularly
plausible
secular
purpose
state
program
may
discerned
face
statute
state
decision
defray
cost
educational
expenses
incurred
parents
regardless
type
schools
children
attend
evidences
purpose
secular
understandable
educated
populace
essential
political
economic
health
community
state
efforts
assist
parents
meeting
rising
cost
educational
expenses
plainly
serves
secular
purpose
ensuring
state
citizenry
well
educated
similarly
minnesota
like
conclude
strong
public
interest
assuring
continued
financial
health
private
schools
sectarian
nonsectarian
educating
substantial
number
students
schools
relieve
public
schools
correspondingly
great
burden
benefit
taxpayers
addition
private
schools
may
serve
benchmark
public
schools
manner
analogous
tva
yardstick
private
power
companies
justice
powell
remarked
parochial
schools
quite
apart
sectarian
purpose
provided
educational
alternative
millions
young
americans
often
afford
wholesome
competition
public
schools
relieve
substantially
tax
burden
incident
operation
public
schools
state
moreover
legitimate
interest
facilitating
education
highest
quality
children
within
boundaries
whatever
school
parents
chosen
wolman
walter
supra
concurring
part
concurring
judgment
part
dissenting
part
turn
therefore
difficult
related
question
whether
minnesota
statute
primary
effect
advancing
sectarian
aims
nonpublic
schools
committee
public
education
regan
lemon
kurtzman
concluding
find
several
features
minnesota
tax
deduction
particularly
significant
first
essential
feature
minnesota
arrangement
fact
subd
one
among
many
deductions
medical
expenses
subd
charitable
contributions
subd
available
minnesota
tax
laws
decisions
consistently
recognized
traditionally
egislatures
especially
broad
latitude
creating
classifications
distinctions
tax
statutes
regan
taxation
representation
part
familiarity
local
conditions
enjoyed
legislators
especially
enables
achieve
equitable
distribution
tax
burden
madden
kentucky
prior
decisions
minnesota
legislature
judgment
deduction
educational
expenses
fairly
equalizes
tax
burden
citizens
encourages
desirable
expenditures
educational
purposes
entitled
substantial
deference
characteristics
subd
argue
equally
strongly
provision
constitutionality
importantly
deduction
available
educational
expenses
incurred
parents
including
whose
children
attend
public
schools
whose
children
attend
nonsectarian
private
schools
sectarian
private
schools
widmar
vincent
concluded
state
provision
forum
neutrally
available
broad
class
nonreligious
well
religious
speakers
confer
imprimatur
state
approval
provision
benefits
broad
spectrum
groups
important
index
secular
effect
ibid
respect
well
others
case
vitally
different
scheme
struck
nyquist
public
assistance
amounting
tuition
grants
provided
parents
children
nonpublic
schools
fact
considerable
bearing
decision
striking
new
york
statute
issue
explicitly
distinguished
allen
everson
grounds
cases
class
beneficiaries
included
schoolchildren
public
well
private
schools
emphasis
original
moreover
intimated
public
assistance
scholarships
made
available
generally
without
regard
nature
institution
benefited
might
offend
establishment
clause
think
tax
deduction
adopted
minnesota
similar
latter
type
program
arrangement
struck
nyquist
unlike
assistance
issue
nyquist
subd
permits
parents
whether
children
attend
public
school
private
deduct
children
educational
expenses
widmar
decisions
indicate
program
like
subd
neutrally
provides
state
assistance
broad
spectrum
citizens
readily
subject
challenge
establishment
clause
also
agree
appeals
channeling
whatever
assistance
may
provide
parochial
schools
individual
parents
minnesota
reduced
establishment
clause
objections
action
subject
true
course
financial
assistance
provided
parents
ultimately
economic
effect
comparable
aid
given
directly
schools
attended
children
also
true
however
minnesota
arrangement
public
funds
become
available
result
numerous
private
choices
individual
parents
children
reasons
recognized
nyquist
means
state
assistance
flows
private
schools
importance
said
fact
aid
disbursed
parents
rather
schools
material
consideration
establishment
clause
analysis
albeit
one
among
many
factors
considered
noteworthy
one
recent
cases
invalidating
state
aid
parochial
schools
involved
direct
transmission
assistance
state
schools
exception
course
nyquist
discussed
previously
distinguishable
case
grounds
aid
parochial
schools
available
result
decisions
individual
parents
imprimatur
state
approval
widmar
supra
deemed
conferred
particular
religion
religion
generally
find
useful
light
foregoing
characteristics
subd
compare
attenuated
financial
benefits
flowing
parochial
schools
section
evils
establishment
clause
designed
protect
dangers
well
described
statement
hat
stake
matter
policy
establishment
clause
cases
preventing
kind
degree
government
involvement
religious
life
history
teaches
us
apt
lead
strife
frequently
strain
political
system
breaking
point
nyquist
quoting
walz
tax
opinion
harlan
important
however
keep
issues
perspective
point
century
quite
far
removed
dangers
prompted
framers
include
establishment
clause
bill
rights
see
walz
tax
risk
significant
religious
denominational
control
democratic
processes
even
deep
political
division
along
religious
lines
remote
viewed
positive
contributions
sectarian
schools
risk
seems
entirely
tolerable
light
continuing
oversight
wolman
powell
concurring
part
concurring
judgment
part
dissenting
part
petitioners
argue
notwithstanding
facial
neutrality
subd
application
statute
primarily
benefits
religious
institutions
petitioners
rely
statistical
analysis
type
persons
claiming
tax
deduction
contend
parents
public
school
children
incur
tuition
expenses
see
stat
expenses
deductible
subd
negligible
value
moreover
claim
children
private
schools
attended
religiously
affiliated
institutions
reason
bulk
deductions
taken
subd
claimed
parents
children
sectarian
schools
respondents
reply
petitioners
failed
consider
impact
deductions
items
transportation
summer
school
tuition
tuition
paid
parents
whose
children
attended
schools
outside
school
districts
resided
rental
purchase
costs
variety
equipment
tuition
certain
types
instruction
ordinarily
provided
public
schools
need
consider
contentions
detail
loath
adopt
rule
grounding
constitutionality
facially
neutral
law
annual
reports
reciting
extent
various
classes
private
citizens
claimed
benefits
law
approach
scarcely
provide
certainty
field
stands
need
perceive
principled
standards
statistical
evidence
might
evaluated
moreover
fact
private
persons
fail
particular
year
claim
tax
relief
entitled
facially
neutral
statute
little
importance
determining
constitutionality
statute
permitting
relief
finally
private
educational
institutions
parents
paying
children
attend
schools
make
special
contributions
areas
operate
parochial
schools
quite
apart
sectarian
purpose
provided
educational
alternative
millions
young
americans
often
afford
wholesome
competition
public
schools
relieve
substantially
tax
burden
incident
operation
public
schools
wolman
supra
powell
concurring
part
concurring
judgment
part
dissenting
part
parents
children
private
schools
choose
take
especial
advantage
relief
provided
subd
doubt
due
fact
bear
particularly
great
financial
burden
educating
children
fundamentally
whatever
unequal
effect
may
attributed
statutory
classification
fairly
regarded
rough
return
benefits
discussed
provided
state
taxpayers
parents
sending
children
parochial
schools
light
believe
wiser
decline
engage
type
empirical
inquiry
persons
benefited
state
law
petitioners
urge
thus
hold
minnesota
tax
deduction
educational
expenses
satisfies
primary
effect
inquiry
establishment
clause
cases
turning
third
part
lemon
inquiry
difficulty
concluding
minnesota
statute
excessively
entangle
state
religion
plausible
source
comprehensive
discriminating
continuing
state
surveillance
necessary
run
afoul
standard
lie
fact
state
officials
must
determine
whether
particular
textbooks
qualify
deduction
making
decision
state
officials
must
disallow
deductions
taken
instructional
books
materials
used
teaching
religious
tenets
doctrines
worship
purpose
inculcate
tenets
doctrines
worship
stat
subd
making
decisions
differ
substantially
making
types
decisions
approved
earlier
opinions
board
education
allen
example
upheld
loan
secular
textbooks
parents
children
attending
nonpublic
schools
though
state
officials
required
determine
whether
particular
books
secular
system
held
violate
establishment
clause
see
also
wolman
walter
meek
pittenger
result
follows
case
foregoing
reasons
judgment
appeals
affirmed
footnotes
tuition
transportation
expense
amount
paid
others
exceed
dependent
grades
dependent
grades
tuition
textbooks
transportation
dependent
attending
elementary
secondary
school
situated
minnesota
north
dakota
south
dakota
iowa
wisconsin
wherein
resident
state
may
legally
fulfill
state
compulsory
attendance
laws
operated
profit
adheres
provisions
civil
rights
act
chapter
used
subdivision
textbooks
shall
mean
include
books
instructional
materials
equipment
used
elementary
secondary
schools
teaching
subjects
legally
commonly
taught
public
elementary
secondary
schools
state
shall
include
instructional
books
materials
used
teaching
religious
tenets
doctrines
worship
purpose
inculcate
tenets
doctrines
worship
shall
include
books
materials
transportation
activities
including
sporting
events
musical
dramatic
events
speech
activities
driver
education
programs
similar
nature
lower
courts
found
statute
permits
deduction
range
educational
expenses
district
found
deductible
expenses
included
tuition
ordinary
sense
tuition
public
school
students
attend
public
schools
outside
residence
school
districts
certain
summer
school
tuition
tuition
charged
school
slow
learner
private
tutoring
services
tuition
instruction
provided
elementary
secondary
school
students
physically
unable
attend
classes
school
tuition
charged
private
tutor
school
elementary
secondary
school
instruction
acceptable
credit
elementary
secondary
school
montessori
school
tuition
grades
tuition
driver
education
part
school
curriculum
supp
addition
district
found
statutory
deduction
textbooks
included
secular
textbooks
also
cost
tennis
shoes
sweatsuits
physical
education
camera
rental
fees
paid
school
photography
classes
ice
skates
rental
fee
paid
school
rental
fee
paid
school
calculators
mathematics
classes
costs
home
economics
materials
needed
meet
minimum
requirements
costs
special
metal
wood
needed
meet
minimum
requirements
shop
classes
costs
supplies
needed
meet
minimum
requirements
art
classes
rental
fees
paid
school
musical
instruments
cost
pencils
special
notebooks
required
class
ibid
lemon
kurtzman
concluded
state
reimbursement
nonpublic
schools
cost
teachers
salaries
textbooks
instructional
materials
payment
salary
supplement
teachers
nonpublic
schools
resulted
excessive
entanglement
church
state
levitt
committee
public
education
struck
establishment
clause
grounds
state
program
reimbursing
nonpublic
schools
cost
examinations
finally
meek
pittenger
wolman
walter
held
unconstitutional
direct
loan
instructional
materials
nonpublic
schools
upholding
loan
textbooks
individual
students
section
contains
express
statements
legislative
purpose
legislative
history
offers
unambiguous
indications
actual
intent
absence
evidence
affect
treatment
statute
deductions
charitable
contributions
allowed
minnesota
law
stat
subd
include
contributions
religious
institutions
exemptions
property
tax
property
used
charitable
purposes
minnesota
law
include
property
used
wholly
religious
purposes
case
may
religious
institutions
benefit
substantially
allowance
deductions
holding
walz
tax
indicates
however
require
conclusion
provisions
state
tax
law
violate
establishment
clause
decision
committee
public
education
nyquist
contrary
point
expressed
considerable
doubt
tax
benefits
provided
new
york
law
properly
regarded
parts
genuine
system
tax
laws
plainly
outright
grants
parents
take
form
ordinary
tax
benefits
benefits
provided
parents
said
amount
deduction
unrelated
amount
money
actually
expended
parent
tuition
calculated
basis
formula
contained
statute
formula
apparently
product
legislative
attempt
assure
family
receive
carefully
estimated
net
benefit
tax
benefit
comparable
compatible
tuition
grant
lower
income
families
omitted
likewise
sloan
lemon
held
pennsylvania
statute
violated
first
amendment
emphasized
state
singled
class
citizens
special
economic
benefit
also
observed
widmar
empirical
evidence
religious
groups
dominate
school
open
forum
might
relevant
analysis
establishment
clause
address
infra
full
statement
allen
everson
differ
present
litigation
second
important
respect
cases
class
beneficiaries
included
schoolchildren
public
well
private
schools
see
also
tilton
richardson
federal
aid
made
available
institutions
higher
learning
walz
tax
supra
tax
exemptions
accorded
educational
charitable
nonprofit
institutions
manner
resolved
tuition
grant
issue
need
decide
whether
significantly
religious
character
statute
beneficiaries
might
differentiate
present
cases
case
involving
form
public
assistance
scholarships
made
available
generally
without
regard
nature
institution
benefited
thus
decision
today
compel
conclusion
educational
assistance
provisions
bill
impermissibly
advance
religion
violation
establishment
clause
see
also
petitioners
cite
revenue
analysis
prepared
minnesota
department
revenue
nly
taxpayers
dependents
nonpublic
elementary
secondary
schools
affected
law
since
tuition
transportation
textbook
expenses
public
school
students
paid
school
district
brief
petitioners
fail
see
significance
report
capsule
description
tax
deduction
provision
discussed
lower
courts
expressly
found
analysis
plainly
mistaken
factual
matter
regarding
effect
subd
moreover
several
memoranda
prepared
minnesota
department
revenue
stating
number
specific
expenses
may
deducted
parents
children
public
school
clearly
indicate
summary
discussion
memorandum
intended
comprehensive
binding
agency
determination
conclusion
unaffected
fact
subd
permits
deductions
amounts
spent
textbooks
transportation
well
tuition
everson
board
education
approved
statute
reimbursing
parents
schoolchildren
costs
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children
school
means
deduction
rather
direct
grant
serves
make
state
action
less
objectionable
likewise
board
education
allen
approved
state
loans
textbooks
schoolchildren
although
disapproved
meek
pittenger
wolman
walter
direct
loans
instructional
materials
sectarian
schools
find
cases
controlling
first
involved
assistance
provided
schools
rather
tax
benefits
directed
individual
parents
see
supra
moreover
think
state
assistance
rental
calculators
see
app
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skates
tennis
shoes
like
scarcely
poses
type
dangers
establishment
clause
intended
guard
party
litigation
urged
minnesota
plan
invalid
runs
afoul
rather
elusive
inquiry
subsumed
third
part
lemon
test
whether
minnesota
statute
partakes
divisive
political
potential
condemned
lemon
argument
advanced
however
amici
national
committee
public
education
religious
liberty
et
al
variation
entanglement
test
interpreted
differently
different
cases
compare
lemon
kurtzman
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white
meek
pittenger
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part
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aspect
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inquiry
originated
lemon
kurtzman
supra
opinion
took
pains
distinguish
everson
board
education
supra
board
education
allen
supra
lemon
must
referring
phenomenon
although
present
case
absent
two
cases
distinguished
language
lemon
respecting
political
divisiveness
made
context
pennsylvania
rhode
island
statutes
provided
either
direct
payments
reimbursement
proportion
teachers
salaries
parochial
schools
think
light
treatment
point
later
cases
discussed
language
must
regarded
confined
cases
direct
financial
subsidies
paid
parochial
schools
teachers
parochial
schools
justice
marshall
justice
brennan
justice
blackmun
justice
stevens
join
dissenting
establishment
clause
first
amendment
prohibits
state
subsidizing
religious
education
whether
directly
indirectly
view
principle
neutrality
forbids
tax
benefits
struck
committee
public
education
nyquist
tax
benefit
including
tax
deduction
issue
subsidizes
tuition
payments
sectarian
schools
also
believe
establishment
clause
prohibits
tax
deductions
minnesota
authorizes
cost
books
instructional
materials
used
sectarian
purposes
majority
today
question
continuing
vitality
decision
nyquist
decision
established
state
may
support
religious
education
either
direct
grants
parochial
schools
financial
aid
parents
parochial
school
students
nyquist
also
established
financial
aid
parents
students
attending
parochial
schools
permissible
provided
form
tax
credit
provided
form
cash
payments
see
ante
notwithstanding
accepted
principles
today
upholds
statute
provides
tax
deduction
tuition
charged
religious
schools
concludes
minnesota
statute
vitally
different
new
york
statute
issue
nyquist
ante
demonstrated
significant
difference
two
schemes
minnesota
tax
statute
violates
establishment
clause
precisely
reason
statute
struck
nyquist
direct
immediate
effect
advancing
religion
calculating
net
income
state
income
tax
purposes
minnesota
residents
permitted
deduct
cost
children
tuition
subject
ceiling
per
child
taking
deduction
taxpayer
reduces
tax
bill
sum
equal
amount
tuition
multiplied
rate
tax
although
tax
benefit
available
parents
whose
children
attend
schools
charge
tuition
vast
majority
taxpayers
eligible
receive
benefit
parents
whose
children
attend
religious
schools
school
year
students
enrolled
nonpublic
schools
charging
tuition
students
attended
sectarian
schools
although
statute
also
allows
deduction
tuition
expenses
children
attending
public
schools
minnesota
public
schools
generally
prohibited
law
charging
tuition
stat
public
schools
may
assess
tuition
charges
students
accepted
outside
district
subd
school
year
public
school
students
fell
category
parents
remaining
students
attended
public
schools
ineligible
receive
tax
benefit
like
law
involved
nyquist
minnesota
law
said
serve
secular
purpose
promoting
pluralism
diversity
among
state
public
nonpublic
schools
establishment
clause
requires
legislation
secular
purpose
nyquist
propriety
legislature
purposes
may
immunize
scrutiny
law
primary
effect
advances
religion
moreover
even
one
primary
effect
promote
legitimate
end
state
police
power
legislation
immune
examination
ascertain
whether
also
direct
immediate
effect
advancing
religion
see
wolman
walter
meek
pittenger
recognized
nyquist
direct
government
subsidization
parochial
school
tuition
impermissible
effect
aid
unmistakably
provide
desired
financial
support
nonpublic
sectarian
institutions
id
educational
function
parochial
schools
necessarily
results
aid
sectarian
school
enterprise
whole
purpose
many
schools
provide
integrated
secular
religious
education
meek
pittenger
supra
reason
aid
sectarian
schools
must
restricted
ensure
may
used
religious
mission
schools
see
wolman
walter
supra
services
police
fire
protection
sewage
disposal
highways
sidewalks
may
provided
parochial
schools
common
institutions
type
assistance
clearly
marked
religious
function
schools
nyquist
supra
quoting
everson
board
education
unrestricted
financial
assistance
grants
maintenance
construction
parochial
schools
may
provided
nyquist
absence
effective
means
guaranteeing
state
aid
derived
public
funds
used
exclusively
secular
neutral
nonideological
purposes
clear
cases
direct
aid
whatever
form
invalid
indirect
assistance
form
financial
aid
parents
tuition
payments
similarly
impermissible
subject
restrictions
guarantee
separation
secular
religious
educational
functions
ensure
state
financial
aid
supports
former
quoting
lemon
kurtzman
ensuring
parents
reimbursed
tuition
payments
make
minnesota
statute
requires
taxpayers
general
pay
cost
parochial
education
extends
financial
incentive
parents
send
children
sectarian
schools
nyquist
true
law
struck
nyquist
precisely
function
minnesota
law
provide
assistance
private
schools
great
majority
sectarian
reimbursing
parents
portion
tuition
bill
state
seeks
relieve
financial
burdens
sufficiently
assure
continue
option
send
children
schools
purposes
aid
perpetuate
pluralistic
educational
environment
protect
fiscal
integrity
overburdened
public
schools
certainly
unexceptionable
effect
aid
unmistakably
provide
desired
financial
support
nonpublic
sectarian
institutions
majority
attempts
distinguish
nyquist
pointing
two
differences
minnesota
program
program
struck
nyquist
neither
distinctions
withstand
scrutiny
majority
first
attempts
distinguish
nyquist
ground
minnesota
makes
parents
eligible
deduct
dependent
whereas
new
york
law
allowed
deduction
parents
whose
children
attended
nonpublic
schools
although
minnesota
taxpayers
send
children
local
public
schools
may
deduct
tuition
expenses
incur
none
may
deduct
expenses
cost
gym
clothes
pencils
notebooks
shared
parents
children
majority
view
distinguishes
minnesota
scheme
law
issue
nyquist
minnesota
statute
makes
small
benefit
available
parents
alter
fact
substantial
benefit
provided
statute
available
parents
send
children
schools
charge
tuition
simply
undeniable
single
largest
expense
may
deducted
minnesota
statute
tuition
statute
little
subsidy
tuition
masquerading
subsidy
general
educational
expenses
deductible
expenses
de
minimis
comparison
tuition
expenses
contrary
majority
suggestion
ante
bulk
tax
benefits
afforded
minnesota
scheme
enjoyed
parents
parochial
school
children
parents
public
school
children
fail
claim
deductions
entitled
latter
simply
unable
claim
largest
tax
deduction
minnesota
authorizes
fewer
children
minnesota
attend
public
schools
charge
general
tuition
total
number
taxpayers
eligible
tuition
deduction
approximately
send
children
religious
schools
parents
send
children
free
public
schools
simply
ineligible
obtain
full
benefit
deduction
except
unlikely
event
buy
worth
pencils
notebooks
bus
rides
children
yet
parents
pay
least
tuition
nonpublic
sectarian
schools
claim
full
deduction
even
incur
educational
expenses
deduction
primary
effect
promoting
religion
easily
determined
without
resort
type
statistical
evidence
majority
fears
lead
constitutional
uncertainty
ibid
factual
inquiry
necessary
employed
nyquist
sloan
lemon
whether
deduction
permitted
tuition
expenses
primarily
benefits
send
children
religious
schools
nyquist
unequivocally
rejected
suggestion
determining
effect
tax
statute
look
exclusively
statute
face
purports
ignore
actual
operation
challenged
provision
determining
effect
new
york
statute
emphasized
virtually
schools
receiving
direct
grants
maintenance
repair
roman
catholic
schools
reimbursements
given
parents
send
children
nonpublic
schools
bulk
concededly
sectarian
orientation
precisely
function
new
york
law
provide
assistance
private
schools
great
majority
sectarian
tax
reductions
authorized
law
flow
primarily
parents
children
attending
sectarian
nonpublic
schools
similarly
sloan
lemon
supra
considered
important
consider
ation
new
law
effect
children
attending
nonpublic
schools
commonwealth
pennsylvania
enrolled
schools
controlled
religious
organizations
purpose
propagating
promoting
religious
faith
case
undisputed
well
children
attending
schools
minnesota
enrolled
sectarian
schools
history
experience
likewise
instruct
us
generally
available
financial
assistance
elementary
secondary
school
tuition
expenses
mainly
religious
education
majority
schools
charge
tuition
sectarian
cf
nyquist
lemon
kurtzman
douglas
concurring
minnesota
like
every
state
committed
providing
free
public
education
tax
assistance
tuition
payments
inevitably
redounds
benefit
nonpublic
sectarian
schools
parents
send
children
schools
majority
also
asserts
minnesota
statute
distinguishable
statute
struck
nyquist
another
respect
tax
benefit
available
minnesota
law
genuine
tax
deduction
whereas
new
york
law
provided
benefit
nominally
deduction
also
features
tax
credit
ante
minnesota
law
amount
tax
benefit
varies
directly
amount
expenditure
new
york
law
amount
deduction
dependent
upon
amount
actually
paid
tuition
predetermined
amount
depended
tax
bracket
taxpayer
deduction
designed
yield
roughly
amount
tax
forgiveness
taxpayer
distinction
without
difference
prior
decisions
rejected
relevance
majority
formalistic
distinction
tax
deductions
tax
benefit
issue
nyquist
see
byrne
public
funds
public
schools
summarily
grit
wolman
summarily
kosydar
wolman
supp
sd
ohio
deduction
afforded
minnesota
law
designed
yield
tax
benefit
exchange
performing
specific
act
state
desires
encourage
nyquist
supra
like
tax
benefit
held
impermissible
nyquist
tax
deduction
issue
concededly
designed
encourag
desirable
expenditures
educational
purposes
ante
equal
importance
majority
also
concedes
economic
consequenc
programs
ante
case
financial
assistance
provided
parents
ultimately
economic
effect
comparable
aid
given
directly
schools
ante
see
walz
tax
opinion
harlan
precisely
substantive
impact
financial
support
particular
form
rendered
programs
nyquist
sloan
lemon
unconstitutional
see
nyquist
supra
sloan
lemon
majority
incorrectly
asserts
minnesota
tax
deduction
tuition
expenses
bears
less
resemblance
arrangement
struck
nyquist
assistance
programs
upheld
prior
decisions
discussed
approval
nyquist
ante
one
might
well
say
tangerine
bears
less
resemblance
orange
apple
two
cases
relied
majority
board
education
allen
everson
board
education
inapposite
today
precisely
reasons
inapposite
nyquist
distinguished
cases
nyquist
supra
sloan
lemon
supra
financial
assistance
tuition
payments
consequence
quite
unlike
sort
indirect
incidental
benefits
flowed
sectarian
schools
programs
aiding
parents
supplying
bus
transportation
secular
textbooks
children
benefits
carefully
restricted
purely
secular
side
institutions
provided
special
aid
chosen
support
religious
schools
yet
aid
approached
verge
constitutionally
impermissible
sloan
lemon
supra
latter
emphasis
added
ii
view
minnesota
tax
deduction
cost
textbooks
instructional
materials
also
constitutionally
infirm
majority
simply
mistaken
concluding
tax
deduction
unlike
tax
credit
direct
grant
parents
promotes
religious
education
manner
attenuated
ante
tax
deduction
primary
effect
advances
religion
provided
offset
expenditures
restricted
secular
activities
parochial
schools
instructional
materials
subsidized
minnesota
tax
deduction
plainly
may
used
inculcate
religious
values
belief
meek
pittenger
held
even
use
wholly
neutral
secular
instructional
material
equipment
schools
contributes
religious
instruction
secular
education
schools
provide
goes
hand
hand
religious
mission
reason
schools
existence
wolman
walter
concluded
precisely
impermissible
effect
results
instructional
materials
loaned
pupil
parent
rather
directly
schools
stated
exalt
form
substance
distinction
found
justify
result
different
meek
follows
tax
deduction
offset
cost
purchasing
instructional
materials
use
sectarian
schools
like
loan
materials
parents
necessarily
results
aid
sectarian
school
enterprise
whole
therefore
substantial
advancement
religious
activity
constitutes
impermissible
establishment
religion
meek
pittenger
supra
reason
treat
minnesota
tax
deduction
textbooks
differently
secular
textbooks
like
secular
instructional
materials
contribute
religious
mission
parochial
schools
use
books
although
upheld
loan
secular
textbooks
religious
schools
board
education
allen
supra
believed
time
lacked
sufficient
experience
determine
based
solely
judicial
notice
processes
secular
religious
training
intertwined
secular
textbooks
furnished
students
public
always
instrumental
teaching
religion
basis
distinguishing
secular
instructional
materials
secular
textbooks
simply
untenable
inconsistent
many
recent
decisions
concerning
state
aid
parochial
schools
see
wolman
walter
marshall
concurring
part
dissenting
part
stevens
concurring
part
dissenting
part
meek
pittenger
supra
brennan
concurring
part
dissenting
part
event
assumption
allen
textbooks
issue
might
used
secular
education
based
fact
books
chosen
state
use
public
schools
contrast
minnesota
statute
limit
tax
deduction
books
state
approved
use
public
schools
rather
permits
deduction
books
chosen
parochial
schools
indeed
minnesota
statutory
scheme
textbooks
chosen
parochial
schools
used
public
schools
likely
precisely
ones
purchased
parents
children
use
like
law
upheld
board
education
allen
supra
stat
authorize
state
board
education
provide
textbooks
used
public
schools
nonpublic
school
students
parents
little
reason
purchase
textbooks
borrowed
provision
iii
little
doubt
state
minnesota
intended
provide
provided
ubstantial
aid
educational
function
schools
tax
deduction
tuition
educational
expenses
necessarily
results
aid
sectarian
school
enterprise
whole
meek
pittenger
supra
beside
point
state
may
legitimate
secular
reasons
providing
aid
focusing
upon
contributions
made
schools
majority
lost
sight
issue
us
case
sole
question
whether
state
aid
schools
squared
dictates
religion
clauses
system
choice
made
government
entirely
excluded
area
religious
instruction
constitution
decrees
religion
must
private
matter
individual
family
institutions
private
choice
involvement
entanglement
inevitable
lines
must
drawn
lemon
kurtzman
tax
amount
large
small
levied
support
religious
activities
institutions
whatever
may
called
whatever
form
may
adopt
teach
practice
religion
noted
nyquist
firmly
established
statute
may
impermissibly
advance
religion
even
though
aid
one
religion
another
merely
benefits
religions
alike
see
wolman
walter
meek
pittenger
even
minnesota
statute
allowed
parents
public
school
students
deduct
expenses
likely
equivalent
tuition
expenses
private
school
students
still
unconstitutional
insofar
minnesota
statute
provides
deduction
parochial
school
tuition
provides
benefit
parochial
schools
furthers
religious
mission
schools
nyquist
makes
clear
state
may
provide
financial
assistance
parochial
schools
unless
assistance
limited
secular
uses
indeed
respect
minnesota
statute
even
greater
tendency
promote
religious
education
new
york
statute
struck
nyquist
since
percentage
private
schools
nonsectarian
far
greater
new
york
minnesota
similarly
meek
pittenger
held
direct
loan
instructional
material
equipment
unconstitutional
primary
effect
advancing
religion
predominantly
religious
character
schools
benefiting
act
see
relied
finding
nonpublic
schools
pennsylvania
qualify
aid
act
religiously
affiliated
educational
institutions
possibly
ascertained
text
facially
neutral
statute
determined
basis
empirical
inquiry
wolman
walter
relied
stipulation
school
year
chartered
nonpublic
schools
ohio
sectarian
nonpublic
enrollment
attended
sectarian
schools
attended
catholic
schools
byrne
public
funds
public
schools
summarily
affirmed
decision
striking
program
tax
deductions
amount
deduction
fixed
dependent
attending
nonpublic
school
decision
makes
clear
constitutionality
tax
benefit
turn
whether
benefit
form
deduction
gross
income
tax
credit
grit
wolman
summarily
affirmed
decision
invalidating
system
tax
credits
nonpublic
school
parents
amount
credit
depended
amount
tuition
paid
decision
demonstrates
irrelevant
whether
amount
tax
benefit
proportionate
amount
tuition
paid
simply
arbitrary
sum
affirmance
result
cases
decision
merits
entitled
precedential
weight
meek
pittenger
supra
deduction
issue
case
differ
tax
benefits
nyquist
prior
cases
one
respect
nature
deduction
embodies
inherent
limit
extent
state
may
subsidize
religious
education
unlike
tax
credit
may
wholly
subsidize
cost
religious
education
size
credit
sufficiently
large
tax
deduction
arbitrary
sum
deduction
tuition
payments
adjusted
gross
income
never
provide
basis
complete
subsidization
religious
schools
nyquist
emphasis
original
see
also
nyquist
made
clear
however
absolutely
subsidization
permissible
unless
restricted
purely
secular
functions
schools
see
similar
reasons
hold
deduction
transportation
expenses
constitutional
insofar
relates
costs
traveling
home
school
see
wolman
walter
reimbursement
nonpublic
schools
field
trip
transportation
impermissibly
fosters
religion
nonpublic
schools
control
timing
frequency
destination
trips
sectarian
schools
integral
part
sectarian
education
therefore
reverse
judgment
appeals
remand
determination
whether
insignificant
deductions
remain
deductions
transportation
home
school
pencils
notebooks
severable
deductions