Legal Opinion

California v. Grace Brethren Church

Supreme Court of the United States

Decided June 18, 1982No. 81-31PublishedCited by 507 opinions

1Opinion of the CourtJustice O’Connor

The principal question presented by the parties to these appeals is whether certain state and federal statutes violate the Establishment and Free Exercise Clauses of the First Amendment1 by requiring religious schools unaffiliated with any church to pay unemployment insurance taxes. We do not reach this substantive question, however, holding instead that the Tax Injunction Act, 28 U. S. C. § 1341,2 deprived the District Court of jurisdiction to hear these challenges. Accordingly, we vacate the judgment below.

W

Last Term, in St. Martin Evangelical Lutheran Church v. South Dakota, 451 U. S. 772…

2Cases cited30 opinions

  1. Stone v. PowellSupreme Court of the United States · 1976
  2. Cantwell v. ConnecticutSupreme Court of the United States · 1940
  3. Weinberger v. SalfiSupreme Court of the United States · 1975
  4. Everson v. Board of Ed. of EwingSupreme Court of the United States · 1947
  5. Perez v. LedesmaSupreme Court of the United States · 1971

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3Cited by507 opinions

  1. Franchise Tax Bd. of Cal. v. Construction Laborers Vacation Trust for Southern Cal.Supreme Court of the United States · 1983
  2. Silkwood v. Kerr-McGee Corp.Supreme Court of the United States · 1984
  3. McKesson Corp. v. Division of Alcoholic Beverages and Tobacco, Fla. Dept. of Business RegulationSupreme Court of the United States · 1990
  4. Hibbs v. WinnSupreme Court of the United States · 2004
  5. Walters v. National Assn. of Radiation SurvivorsSupreme Court of the United States · 1985

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