Walz v. Tax Commission of the City of New York
Walz v. Tax Commission of the City of New York, 397 U.S. 664 (1970), was a case before the United States Supreme Court.The Court held that grants of tax exemption to religious organizations do not violate the Establishment Clause of the First Amendment.Walz contended that the exemptions indirectly required him to make a contribution to religious bodies and thereby violated the religion clauses of the First Amendment.Rejecting this contention, the New York Supreme Court granted the defendant's motion for summary judgment and dismissed the complaint.[1] Justice Douglas would have held that the tax exemptions for religious organizations violated the Establishment Clause of the First Amendment.