Legal Opinion
Kotterman v. Killian
Arizona Supreme Court
Decided January 26, 1999No. CV-97-0412-SAPublishedCited by 67 opinions
1Opinion of the Court
OPINION
ZLAKET, C.J.
¶ 1 Petitioners challenge the constitutionality of A.R.S. § 43-1089 (1997), which allows a state tax credit of up to $500 for those who donate to school tuition organizations (STOs). The statute reads as follows:
A. For taxable years beginning from and after December 31, 1997, a credit is allowed against the taxes imposed by this title for the amount of voluntary cash contributions made by the taxpayer during the taxable year to a school tuition organization, but not exceeding five hundred dollars in any taxable year. The five hundred dollar limitation also applies to…
2Cases cited58 opinions
- Brown v. Board of EducationSupreme Court of the United States · 1954
- Lemon v. KurtzmanSupreme Court of the United States · 1971
- Agostini v. FeltonSupreme Court of the United States · 1997
- Rosenberger v. Rector & Visitors of University of VirginiaSupreme Court of the United States · 1995
- Everson v. Board of Ed. of EwingSupreme Court of the United States · 1947
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3Cited by67 opinions
- Hibbs v. WinnSupreme Court of the United States · 2004
- Oless Brumfield v. William DoddCourt of Appeals for the Fifth Circuit · 2014
- Paradigm Insurance v. Langerman Law Offices, P.A.Arizona Supreme Court · 2001
- Arizona Christian School Tuition Organization v. WinnSupreme Court of the United States · 2011
- Chittenden Town School District v. Department of EducationSupreme Court of Vermont · 1999
62 more not listed; retrieve them via the Exa API.