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 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. — 1 — 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.