United States Ninth Circuit

Where residents and taxpayers, who contend that an Arizona statute permitting tax credits for contributions that support parochial schools violates the Establishment Clause, do not challenge any procedure specified in the Tax Injunction Act, and seek only to enjoin granting of a tax credit, the action is justiciable in federal court.

Appellate Information

• Argued 06/11/2002
• Decided 10/03/2002
• Published 10/03/2002

Judges

• REINHARDT, Circuit Judge., Before:  SCHROEDER, Chief Judge, D.W. NELSON and REINHARDT, Circuit Judges.

Court

• United States Ninth Circuit

Counsel

• For Appellant:
  
• Paul Bender, Arizona State University College of Law, Phoenix, AZ, and Marvin S. Cohen, and Isabel M. Humphrey, Sacks Tierney P.A., Scottsdale, AZ, for the plaintiffs-appellants.


• For Appellees:
  
• Patrick Irvine, Deputy Attorney General, Phoenix, AZ, Joseph A. Kanefield, Asst. Attorney General, Phoenix, AZ, for the defendant-appellee.