1. Flast v. Cohen, (1968)
2. Facts: Taxpayers disagreed with the congressional spending in subsidizing religious private schools, claiming that it violated the establishment clause.
3. Procedural Posture: The taxpayers brought an action challenging the spending act as unconsitutional under the establishment clause, and the lower court dismissed under Fronthingham.
4. Issue: Whether a taxpayer has standing when he alleges that the congressional action under the taxing and spending clause is in derogation of those constitutional provisions which operate to restrict the exercise of the taxing and spending power.
5. Holding: Yes.
6. Majority Reasoning: The standard is lower when a taxpayer attacks a federal statute on the grounds that it violates the establishment and free exercise clauses of the first amdendment. Frothingham does not serve as an absolute bar to actions by taxpayers, only as authority for exercise of discretion and self-restraint. The court is not a forum for a taxpayer to air generalized grievances about the conduct of government. If the taxpayer has a personal stake in the outcome of the controversy, and the parties have adverse legal interests, then there is standing if the taxpayer can show nexus between the status asserted and the claim sought to be adjudicated. That nexus exists where there is a specific constitutional limitation imposed on the taxing and spending power of the Congress.
7. Dissent Reasoning: [Harlan] The court should not grant access to taxpayers on its own in the absence of permission by Congress. “Public actions” should only be brought under the authority of Congressional statute.
8. Notes: In U.S. v. Richardson, the court held that a taxpayer did not have standing to challenge the non-publication of CIA expenditures, on the ground that there was no allegation that the funds were being spent in violation of a specific constitutional limitation on Congress’ spending power. Also, in Schlesinger v. Reservists to Stop the War, the court refused to recognize standing of the challengers because their injury was not “concrete” enough.
