Walz v. Tax Commission of City of New York
United States Supreme Court
397 U.S. 664 (1970)
- Written by Richard Lavigne, JD
Facts
Walz (plaintiff) owned real estate in the city of New York. Walz filed suit in state court seeking an injunction that would prohibit the Tax Commission (defendant) from acting upon a section of the New York Constitution that conferred an exemption from property taxes upon real estate used solely for religious purposes. Walz argued that the tax exemption violated the Establishment and Free Exercise Clauses of the First Amendment. The state supreme court and court of appeals granted summary judgment for the Tax Commission. Walz petitioned the United States Supreme Court for review of the state court rulings.
Rule of Law
Issue
Holding and Reasoning (Burger, J.)
Dissent (Douglas, J.)
What to do next…
Here's why 805,000 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.