Why is the case important?
This case involves an appeal alleging that a Minnesota statute, which allows parents to deduct school related expenses pertaining to both private and public schools, violates the Establishment Clause of the First Amendment of the United States Constitution (Constitution).
Facts of the case
A Minnesota law allowed taxpayers to deduct from their state income tax expenses incurred in providing tuition, textbooks, and transportation for their children’s elementary or secondary school education. Parents who sent their children to parochial school also qualified for the deductions.
Whether a Minnesota income tax deduction available for expenses incurred in sending children to public as well as non-public schools violates the Establishment Clause of the Constitution.
Affirmed. The statute does not violate the Establishment Clause of the First Amendment of the Constitution.
“The United States Supreme Court held that Minn. Stat. § 290.09, subd. 22 (1982) did not violate the Establishment Clause because it satisfied all elements of f the “”three-part”” test laid down in Lemon v. Kurtzman , 403 U.S. 602, that must be met for such a statute to be upheld under the Clause. The “three-part test” were as follows: First, the statute must have a secular legislative purpose
- Case Brief: 1983
- Petitioner: Mueller
- Respondent: Allen
- Decided by: Burger Court
Citation: 463 US 388 (1983)
Argued: Apr 18, 1983
Decided: Jun 29, 1983