PUBLIC FUNDS FOR PUBLIC SCHOOLS OF N. J. v. BYRNE

Civ. A. No. 77-139.

444 F.Supp. 1228 (1978)

PUBLIC FUNDS FOR PUBLIC SCHOOLS OF NEW JERSEY, American Civil Liberties Union of New Jersey, Inc., Americans for Democratic Action, New Jersey Region of American Jewish Congress, Americans United for Separation of Church and State, Trenton Area Chapter of Americans United for Separation of Church and State, Ethical Culture Society of Bergen County, National Council of Jewish Women, New Jersey Congress of Parents and Teachers, New Jersey Education Association, Society of Separationists, New Jersey Chapter, Teaneck Citizens for Public Schools, Union of American Hebrew Congregations, Gilbert S. Barnes, Linda B. Cappelson, Fred E. Clever, Susan P. Coen, Warren D. Cummings, Rita D'Joseph, John H. Ford, Ruth D. Glick, David Goldberg, Lawrence Haas, John C. Hazen, Alexander H. Holman, John Pintard Horchner, W. Clifford Jones, Merle H. Kalishman, Judith S. Knee, Libby B. Korenstein, Wendy F. Korenstein, Jo Kotula, Phyllis A. Minch, Edna B. Norris, Allan S. Olsen, Donald C. Osborne, Rose Paull, Penny Pistilli, Dorothy Belle Pollack, Raymond J. Pontier, Evan C. Richardson, Alex Rosen, Donald R. Simon, Marcia Smith, Peter E. Stokes, Nathan Tamarin, Harry F. Ungar, Manya S. Ungar, Arthur W. Weld, Elizabeth Wintermute, William Withers, Nancy Duffy, Arthur Knudsen and George W. Soper, Plaintiffs, v. Brendan T. BYRNE, Governor of the State of New Jersey, Sidney Glaser, Director of Taxation of the State of New Jersey, and Dr. Fred G. Burke, Commissioner of Education of the State of New Jersey, Defendants.

United States District Court, D. New Jersey.

February 1, 1978.


Attorney(s) appearing for the Case

Samuel M. Koenigsberg, Montclair, N. J., Leo Pfeffer, New York City, for plaintiffs.

James P. Beggans, Jr., pro se.

Stockman, Mancino, Marinari, Smithson & O'Donnell by Maria Marinari Sypek, Trenton, N. J., for defendant General Assembly.

William F. Hyland, Atty. Gen. of N. J. by Mark Schorr, Deputy Atty. Gen., Trenton, N. J., for defendants Byrne and State of N. J.


OPINION

MEANOR, District Judge.

This case presents a slightly different facet of the recurring problem engendered by legislative attempts to provide a tax benefit to the parents of children who attend private rather than public schools at the elementary and secondary level. The issue arises upon plaintiffs' challenge 1 to the constitutionality of N.J.S.A. 54A:3-1(b)2 which provides that under New Jersey's income tax law a taxpayer...

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