Mueller v. Allen

LAY, Chief Judge.

Minnesota Statute § 290.09, subdivision 22, authorizes a limited income tax deduction to Minnesota taxpayers for certain school-related expenses incurred on behalf of dependents. The plaintiffs-taxpayers in this action claim that the statute advances an establishment of religion and restrains free exercise of religion in violation of the first and fourteenth amendments of the United States Constitution. The district court granted the Commissioner’s and intervening taxpayers’ motions for summary judgment and held that the statute is “neutral on its face and in its application…