MUELLER v. ALLEN

No. 81-1569.

676 F.2d 1195 (1982)

Van D. MUELLER, individually and on behalf of the taxpayers of the State of Minnesota; June Noyes, individually and on behalf of the taxpayers of the State of Minnesota, Appellants, v. Clyde E. ALLEN, Jr., Commissioner of the Department of Revenue for the State of Minnesota, and Dennis J. Berthiaume; Karen F. Berthiaume; Thomas W. Dzik; Mary J. Dzik; Edward F. Fujan and Joleen A. Fujan, and Brenda B. Becker; Richard C. and Marjorie Hollingsworth; Roger and Dorothy Haan, each individually and on behalf of the taxpayers of the State of Minnesota, Appellees.

United States Court of Appeals, Eighth Circuit.

Decided April 30, 1982.


Attorney(s) appearing for the Case

Meier, Kennedy, Quinn & Shumaker and Timothy P. Quinn and Gordon W. Shumaker, St. Paul, Minn., for intervenors-appellees Dennis J. Berthiaume, et al.

Briggs & Morgan and John R. Kenefick, St. Paul, Minn., for intervenors-appellees Brenda B. Becker, et al.

Warren Spannaus, Atty. Gen., State of Minn., Douglas C. Blomgren, William P. Marshall, Sp. Asst. Attys. Gen., St. Paul, Minn., for appellee Clyde E. Allen, Jr.

William I. Kampf, St. Paul, Minn., for appellants.

Leo Pfeffer, New York City, for amicus curiae.

Before LAY, Chief Judge, and HENLEY and ARNOLD, Circuit Judges.


LAY, Chief Judge.

Minnesota Statute § 290.09, subdivision 22, authorizes a limited income tax deduction to Minnesota taxpayers for certain school-related expenses incurred on behalf of dependents. The plaintiffs-taxpayers in this action claim that the statute advances an establishment of religion and restrains free exercise of religion in violation of the first and fourteenth amendments of the United States Constitution. The district court granted the Commissioner...

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