This section contains the nature of the case and procedural background.

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.

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Legal analysis from Dean's Law Dictionary will be displayed here.