Legal Opinion
Public Funds for Public Schools of NJ v. Byrne
District Court, D. New Jersey
Decided February 1, 1978No. Civ. A. 77-139PublishedCited by 19 opinions
1Opinion of the Court
OPINION
MEANOR, District Judge.
This case presents a slightly different facet of the recurring problem engendered by legislative attempts to provide a tax benefit to the parents of children who attend private rather than public schools at the elementary and secondary level. The issue arises upon plaintiffs’ challenge 1 to the constitutionality of N.J.S.A. 54A:3-l(b)2 which provides that under New Jersey’s income tax law a taxpayer who has a dependent child attending a non-public elementary or secondary school on a full time basis may for each such child have a personal deduction of $1,000…
2Cases cited12 opinions
- Lemon v. KurtzmanSupreme Court of the United States · 1971
- Walz v. Tax Comm'n of City of New YorkSupreme Court of the United States · 1970
- Murdock v. PennsylvaniaSupreme Court of the United States · 1943
- Committee for Public Education & Religious Liberty v. NyquistSupreme Court of the United States · 1973
- Lemon v. KurtzmanSupreme Court of the United States · 1973
7 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Hibbs v. WinnSupreme Court of the United States · 2004
- Resnick v. East Brunswick Township Board of EducationSupreme Court of New Jersey · 1978
- Rhode Island Federation of Teachers, Afl-Cio v. John H. NorbergCourt of Appeals for the First Circuit · 1980
- Minnesota Civil Liberties Union v. RoemerDistrict Court, D. Minnesota · 1978
- Public Funds for Public Schools v. ByrneCourt of Appeals for the Third Circuit · 1979
14 more not listed; retrieve them via the Exa API.