49a5d8d9_n_and_education__1899_to_1970___Holding_Rationale
[Date] 1970 [Case] Waltz v. Tax Commission, 397 U.S. 664 - Waltz, a NY lawyer, sought to have NY's tax exemption for religious institutions eliminated. He filed suit after he purchased property in NY City so he could qualify as a taxpayer. [Vote] 7:1 [Issue Raised] Is a tax exemption to a religious institution a violation of the Establishment Clause because it requires taxpayers to make indirect "contributions" to those religious institutions? [S/P/N] N [Holding/Rationale] 
The Court upheld the tax exemption b/c it was applied to non-religious institutions as well as religious; b/c levying taxes on churches would require state entanglement in religious affairs; b/c the tax exemption had been in effect for 2 centuries and no establishment had resulted from it.
Important Establishment Clause cases dealing with religion and education: 1899 to 1970.
Holding/Rationale