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What are the key implications of the landmark court case Walz v. Tax Comm'n of the City of New York for the taxation of religious properties in the United States?

The case of Walz v.

Tax Comm'n of the City of New York was decided by the US Supreme Court in 1970, with a 7-1 majority ruling in favor of the tax exemption for religious organizations.

The Supreme Court held that grants of tax exemption to religious organizations do not violate the Establishment Clause of the First Amendment, which prohibits the government from establishing a national religion.

The case was brought by Frederick Walz, a property owner in New York, who argued that granting tax exemptions to religious organizations was unconstitutional and amounted to a financial contribution to these institutions.

The Supreme Court's decision in Walz v.

Tax Comm'n of the City of New York established the "excessive entanglement" doctrine, which holds that even if tax exemptions are found to have a significant nexus to the establishment of religion, they would still be valid if they do not create an excessive entanglement between government and religion.

The "excessive entanglement" doctrine was later incorporated into the Lemon test, a three-part test used to determine whether a government action violates the Establishment Clause.

The Walz decision was the first to articulate the "excessive entanglement" doctrine, which has since been used in a wide range of cases involving the intersection of religion and government.

The Supreme Court's decision in Walz v.

Tax Comm'n of the City of New York has been cited in numerous subsequent court cases, including the 1983 case of Mueller v.

Allen, which upheld tax deductions for parents who send their children to religious schools.

The case of Walz v.

Tax Comm'n of the City of New York has been influential in shaping the Supreme Court's jurisprudence on the Establishment Clause and the relationship between religion and government.

The Walz decision has been the subject of much commentary and analysis in academic and legal circles, with some scholars arguing that it has contributed to the "accommodationist" approach to religious liberty, which seeks to balance the need to maintain the separation of church and state with the need to accommodate religious practices and beliefs.

The Supreme Court's decision in Walz v.

Tax Comm'n of the City of New York has been cited in cases involving a range of issues, including prayer in public schools, the display of religious symbols on public property, and the provision of public funding for religious institutions.

The Walz case has been seen as a landmark decision in the development of the concept of "neutrality" in First Amendment jurisprudence, which holds that the government must remain neutral in matters of religion.

The decision in Walz v.

Tax Comm'n of the City of New York has been the subject of criticism from some scholars and commentators, who argue that it has contributed to the erosion of the separation of church and state and the accommodation of religious interests.

The Walz decision has been cited in international human rights law, including in cases involving the right to freedom of religion or belief.

The Supreme Court's decision in Walz v.

Tax Comm'n of the City of New York has been the subject of analysis and commentary in a range of fields, including law, political science, and religious studies.

The case of Walz v.

Tax Comm'n of the City of New York has been seen as a key moment in the development of the Supreme Court's jurisprudence on the Establishment Clause and the relationship between religion and government.

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