Walz v. Tax Commission Of City Of New York

397 U.S. 664 (1970)

Facts

Walz (P) was an owner of real estate in Richmond County, New York. P sought an injunction against tax exemptions on religious organizations for property they owned. P reasoned that this tax exemption indirectly required him to make a contribution to religious bodies and therefore violates provisions prohibiting establishment of religion under the First Amendment.