Flast 판결에서는 자신의 세금이 양심에 반해 종교단체에 기부된다는 것을 알 수 있었지만, 이 사건에서의 세금공제는"세금 부과를 거부하는" 결정에 불과하다.
Although Flast ruling found that his taxes were donated to religious organizations against his conscience, the tax deduction in this case was nothing more than a 'refusal to levy the tax' decision.