Minnesota Civil Liberties Union v. State

Todd, Justice.

Plaintiffs appeal from an order denying them a new trial and from judgment of the district court declaring constitutional L. 1971, c. 944, “Nonpublic School Education Costs; Credit,” on the grounds that the statute is violative of the United States Constitution and of the Minnesota Constitution. The statute in question provides tax credits for parents of children attending nonpublic schools. The trial court in thorough, thoughtful, and comprehensive findings of fact, conclusions of law, and memorandum found the statute to be constitutional under the law as then interpreted by…