Mueller v. Allen
463 U.S. 388
by
Martin Doehl

Facts of the Case

The Case Mueller v. Allen dealt with the deduction of taxes for certain taxpayers in the state of Minnesota for their expenses in their child’s education. The issue in this case was, that parents who sent their children to private institutions were also taking advantage of this deduction. Because most private institutions are religiously affiliated in the state of Minnesota certain parents sued the state of Minnesota of supporting religious institutions, which violates the General Establishment Clause. The defendants argued, that the deduction did not have a religious purpose and was only there to support parents and provide a good education for each individual.

Decision of the Court

The U.S. Supreme Court ruled that the deduction of taxes for a child’s education is valid for parents who send their children to public and private schools.

Basis for the Decision

The U.S. Supreme Court used the Lemon test to decide this case. The aid given by the state of Minnesota did not violate with any of the three parts of the Lemon test. The money given was not meant to advance any religious activity, it did not restrict any religious actions and there was no entanglement between the state of Minnesota with the any religious institutions. Because this case passed all three parts of the Lemon test it was affirmed.