<Tr> <Td_colspan="2"> U.S. Const . amends . I, XIV </Td> </Tr> <P> Everson v. Board of Education, 330 U.S. 1 (1947) was a landmark decision of the United States Supreme Court which applied the Establishment Clause in the country's Bill of Rights to State law . Prior to this decision the First Amendment words, "Congress shall make no law respecting an establishment of religion" imposed limits only on the federal government, while many states continued to grant certain religious denominations legislative or effective privileges . This was the first Supreme Court case incorporating the Establishment Clause of the First Amendment as binding upon the states through the Due Process Clause of the Fourteenth Amendment . The decision in Everson marked a turning point in the interpretation and application of disestablishment law in the modern era . </P> <P> The case was brought by a New Jersey taxpayer against a tax - funded school district that provided reimbursement to parents of both public and private schooled people taking the public transportation system to school . The taxpayer contended that reimbursement given for children attending private religious schools violated the constitutional prohibition against state support of religion, and the use of taxpayer funds to do so violated the constitution's Due Process Clause . The Justices were split over the question whether the New Jersey policy constituted support of religion, with the majority concluding these reimbursements were "separate and so indisputably marked off from the religious function" that they did not violate the constitution . Both affirming and dissenting Justices, however, were decisive that the Constitution required a sharp separation between government and religion and their strongly worded opinions paved the way to a series of later court decisions that taken together brought about profound changes in legislation, public education, and other policies involving matters of religion . Both Justice Hugo Black's majority opinion and Justice Wiley Rutledge's dissenting opinion defined the First Amendment religious clause in terms of a "wall of separation between church and state". </P> <P> After repealing a former ban, a New Jersey law authorized payment by local school boards of the costs of transportation to and from schools--including private schools . Of the private schools that benefited from this policy, 96% were parochial Catholic schools . Arch R. Everson, a taxpayer in Ewing Township, filed a lawsuit alleging that this indirect aid to religion through the mechanism of reimbursing parents and students for costs incurred as a result of attending religious schools violated both the New Jersey state constitution and the First Amendment . After a loss in the New Jersey Court of Errors and Appeals, then the state's highest court, Everson appealed to the U.S. Supreme Court on purely federal constitutional grounds . </P>

Who won the everson v board of education