Mueller v. Allen
United States Supreme Court
463 U.S. 388 (1983)
- Written by Megan Petersen, JD
Facts
Minnesota’s income-tax law permitted taxpayers to deduct from gross income actual expenses incurred for “tuition, textbooks, and transportation” associated with the education of their dependents in elementary and secondary schools. The deduction applied for dependents attending both public and nonpublic schools. Almost all children attending nonpublic schools attended religious schools. Mueller (plaintiff) brought suit against Allen (defendant) in federal court on the ground that the tax law violated the Establishment Clause. The district court and the court of appeals upheld the law as constitutional, and the United States Supreme Court granted certiorari.
Rule of Law
Issue
Holding and Reasoning (Rehnquist, J.)
Dissent (Marshall, J.)
What to do next…
Here's why 806,000 law students have relied on our case briefs:
- Written by law professors and practitioners, not other law students. 46,300 briefs, keyed to 988 casebooks. Top-notch customer support.
- The right amount of information, includes the facts, issues, rule of law, holding and reasoning, and any concurrences and dissents.
- Access in your classes, works on your mobile and tablet. Massive library of related video lessons and high quality multiple-choice questions.
- Easy to use, uniform format for every case brief. Written in plain English, not in legalese. Our briefs summarize and simplify; they don’t just repeat the court’s language.