When Elena Kagan was nominated by President Obama to be an associate justice of the Supreme Court, some observers speculated that she might be the long-sought liberal counterweight to Antonin Scalia, noted for his intelligence, his wit and his prose style. Of course it’s too early to tell, but Kagan’s dissent (her first) in Arizona Christian School Tuition Organization v. Winn would seem to give those distressed by the Court’s current direction some hope. (Scalia honed his rhetorical skills as a dissenter earlier in his career.)
The opinion itself is a predictable extension of the conservative majority’s practice of money laundering when it comes to Establishment Clause cases that involve financial aid to sectarian schools. At issue was an Arizona program that provides tax credits up to $500 for contributions to school tuition organizations, organizations that then turn around and give the funds to private schools, “many of which,” Justice Anthony Kennedy (writing for the majority) concedes, “are religious.” That the intention of the program is to funnel funds to religious schools doesn’t seem to be in dispute. In her dissent Kagan notes that “One STO advertises that ‘
ith Arizona’s scholarship tax credit, you can send children to our community’s day schools and it won’t cost you a dime.’”
Well, it depends on who “you” are. If you are an Arizona citizen whose children go to public schools funded by your taxes, you might object to the additional tax (minute for any individual, but in the many millions in the aggregate) you pay because your religious neighbors are given a break.
Of course, one can argue (as the majority does) that public funds are not being used to fund religious schools because the funds are neither given directly nor extracted from the pocket of any particular tax-payer. But as my associate dean for finance never tired of reminding me when I wanted to do something tricky with money, “a dollar is a dollar,” a proverb rehearsed and glossed in a law review essay Kagan cites: “A dollar is a dollar — both for the person who receives it and the government that pays it, whether the dollar comes with a tax credit label or a direct expenditure label.” Kagan draws the obvious common sense conclusion: “these financing mechanisms result in the same bottom line.”
http://opinionator.blogs.nytimes.com/2011/04/11/a-dollar-is-a-dollar-elena-kagans-style/?ref=opinion