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

No. 78-1218.

590 F.2d 514 (1979)

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. Pointier, 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 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, Appellants, Newark Archdiocesan Federation of Home School Associates, and James P. Beggans, Jr., New Jersey General Assembly, Intervening Party Defendants.

United States Court of Appeals, Third Circuit.

Decided January 12, 1979.

Attorney(s) appearing for the Case

John J. Degnan, Atty. Gen. of New Jersey, Stephen Skillman, Asst. Atty. Gen., of counsel and on the brief, Mark Schorr, Deputy Atty. Gen., on the brief, Trenton, N. J., for appellants.

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

James P. Beggans, Jr., pro se.

Before ROSENN and WEIS, Circuit Judges, and HANNUM, District Judge.

OPINION OF THE COURT

ROSENN, Circuit Judge.

This case presents recurring and troublesome questions concerning the relationship between religion and government. The occasion for our consideration of these questions is a challenge, under the Establishment Clause of the Federal Constitution, to the State of New Jersey's recent enactment of its first general income tax law which includes tax relief to parents of children attending nonpublic schools.

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