WALZ v. TAX COMMISSION

No. 135.

397 U.S. 664 (1970)

WALZ v. TAX COMMISSION OF THE CITY OF NEW YORK.

Supreme Court of United States.

Decided May 4, 1970


Attorney(s) appearing for the Case

Edward J. Ennis argued the cause for appellant.

J. Lee Rankin argued the cause for appellee. With him on the brief were Stanley Buchsbaum and Edith I. Spivack.

Briefs of amici curiae urging reversal were filed by Osmond K. Fraenkel, Marvin M. Karpatkin, Norman Dorsen, Mr. Ennis, and Melvin L. Wulf for the American Civil Liberties Union, and by Lola Boswell for Madalyn Murray O'Hair and James H. Anderson, Jr., for the Society of Separationists, Inc.

Briefs of amici curiae urging affirmance were filed by Louis J. Lefkowitz, Attorney General, Samuel A. Hirshowitz, First Assistant Attorney General, and Julius Greenfield, Assistant Attorney General, for the State of New York, joined by the Attorneys General for their respective States as follows: MacDonald Gallion of Alabama, Gary K. Nelson of Arizona, Joe Purcell of Arkansas, Duke W. Dunbar of Colorado, Robert K. Killian of Connecticut, David P. Buckson of Delaware, Earl Faircloth of Florida, Bertram T. Kanbara of Hawaii, William J. Scott of Illinois, Theodore L. Sendak of Indiana, Richard C. Turner of Iowa, Kent Frizzell of Kansas, John B. Breckinridge of Kentucky, Jack P. F. Gremillion of Louisiana, James S. Erwin of Maine, Francis B. Burch of Maryland, Frank J. Kelley of Michigan, A. F. Summer of Mississippi, John C. Danforth of Missouri, Robert L. Woodahl of Montana, Clarence A. H. Meyer of Nebraska, Arthur J. Sills of New Jersey, James A. Maloney of New Mexico, Robert B. Morgan of North Carolina, Helgi Johanneson of North Dakota, Paul W. Brown of Ohio, William C. Sennett of Pennsylvania, Herbert F. De Simone of Rhode Island, Gordon Mydland of South Dakota, George F. McCanless of Tennessee, Crawford C. Martin of Texas, James M. Jeffords of Vermont, Robert Y. Button of Virginia, Slade Gorton of Washington, Robert W. Warren of Wisconsin, and James E. Barrett of Wyoming, and by Santiago C. Soler-Favale, Attorney General of Puerto Rico; by Franklin C. Salisbury for Protestants and Other Americans United for Separation of Church and State; by Noel Thompson for the Parish Hall School, Inc.; by Charles H. Tuttle and Thomas A. Shaw, Jr., for the National Council of the Churches of Christ in the United States; by Anthony L. Flectcher, Stephen B. Clarkson, John Miles Evans, George F. Mackey, William G. Rhines, William Sherman, and H. Richard Schumacher for the Episcopal Diocese of New York et al.; by William R. Consedine, George E. Reed, Alfred L. Scanlan, Arthur E. Sutherland, and Charles M. Whelan for the United States Catholic Conference; by Marvin Braiterman for the Synagogue Council of America et al.; by Nathan Lewin and Julius Berman for the National Jewish Commission on Law and Public Affairs; by Joseph B. Friedman for the Baptist Joint Committee on Public Affairs; and by Roy L. Cole for the Baptist General Convention of Texas.


MR. CHIEF JUSTICE BURGER delivered the opinion of the Court.

Appellant, owner of real estate in Richmond County, New York, sought an injunction in the New York courts to prevent the New York City Tax Commission from granting property tax exemptions to religious organizations for religious properties used solely for religious worship. The exemption from state taxes is authorized by Art. 16, § 1, of the New York Constitution, which provides in relevant part:

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