In the 2009 "Abbott v. Burke XX" decision, the New Jersey Supreme Court approved the SFRA formula as a replacement for the previously Court-ordered "parity" and "supplemental funding" remedies for the longstanding violation of the constitutional right to a thorough and efficient education of students in 31 urban, or…

In the early 1980s, the University of Notre Dame Law School's Center for Constitutional Studies surveyed 801 religiously affiliated colleges to determine which federal laws and regulations had a "serious potential" of interfering with the character and mission of the schools. From the 226 responses, the Center identified 11 issues, three…

This article aims to "modernize" the current legal debate over inequitable public school funding at the state and local level. The 1973 Supreme Court case of "San Antonio Independent School District v. Rodriguez" established precedent, allowing for property-tax based education funding programs at the state-level--a major source…

The Illinois Supreme Court has permitted the General Assembly to create a system of public school funding that is widely disparate and disadvantageous to students in school districts with low-property wealth. In this Article, I argue that the court has not adequately considered the nexus between the Uniformity of Taxation provision and the…

The author argues that attention to the question of who should decide an intergovernmental immunity issue--the states, the federal courts, the federal executive, or Congress--illuminates the law of eleventh amendment immunities and intergovernmental tax and regulatory immunities and supports all but a handful of the results courts have reached.…

Is concerned that the Internal Revenue Service may improvidently apply its standards of what constitutes racial discrimination, and argues that the judicial basis for the removal of tax-exempt status is not firmly established. Available from Business Manager, Catholic Lawyer, Fromkes Hall, Grand Central and Utopia Parkways, Jamaica, NY 11439. (IRT)

The author argues that if the positive values which private foundations can provide are to continue, the finding of state action in the granting of tax exemptions to private foundations cannot be permitted to stand. Other existing methods for disallowing tax exemptions for foundations dedicated to invidiously discriminatory practices are…

Examines the legal anomaly of American Indian voters on reservations, who vote in state and local elections while claiming immunity from jurisdiction or citizen responsibilities. Reviews Constitutional history relevant to Indian voting rights, and two Arizona cases of attempts to dilute Indian voting strength by gerrymandering voting districts.…

Recent judicial treatment of tax expenditures in both state action and establishment clause cases is analyzed and it is argued that tax expenditures and direct expenditures should be treated as constitutional equivalents. (LBH)

A September 8, 2006, ruling by the New Hampshire Supreme Court that the state's current education financing system is unconstitutional was the latest in a long string of court decisions, legislative responses, and subsequent court opinions that have made school funding one of the state's most contentious issues. This report summarizes how the…

In the revocation of Bob Jones University's tax exemption because of prohibition of interracial dating, these questions are addressed: Has the IRS the authority to interpret public policy, and if so, may it impinge on free exercise of religious beliefs that favor some organizations over others? (Author/MSE)

By seeking to compel a religious organization to conform to a perceived government policy, the Internal Revenue Service violates both the free exercise and establishment clauses of the first amendment. This would open the door for further use of taxing power to pressure religious organizations to change. (Author/MSE)

Reviews history of Arizona Indian voting rights. Details current dispute over voting rights in Apache County (Arizona). Explores three unanswered questions in light of current constitutional interpretation. Stresses solution to political disputes will require climate of mutual trust, awareness of constitutional rights/obligations of all concerned,…

The United States Supreme Court is expected to rule on a case involving the tax-exempt status of educational institutions that have racially discriminatory policies, in particular, Bob Jones University. A picture of life at the school is offered along with an interview with its president. (MLW)

In light of two cases soon to be decided by the U.S. Supreme Court--"Bob Jones University v. United States" and "Goldsboro Christian Schools, Inc. v. United States"--this monograph discusses the issue of freedom of religion and racially discriminatory private religious schools. After noting the statutory basis of tax-exempt…