A New Jersey statute authorized school districts to make rules and contracts involving the transportation of children to and from schools, including parochial schools. Based on this law, a local school board issued a resolution authorizing reimbursement to parents of children attending Roman Catholic schools for funds used to send their children to school on public buses. Everson (plaintiff) challenged this resolution as a violation of the First Amendment Establishment Clause in state court. The highest state court in New Jersey denied relief and ruled for the New Jersey Board of Education (defendant). The United States Supreme Court granted certiorari.