LAW 531-001 – Constitutional Law I

Taxpayer Standing


Taxpayer standing is based on pocketbook injuries caused by the government misusing money paid by taxpayers. Taxpayer standing is generally not sufficient alone for prudential reasons, but it constitutionally sufficient if it meets the three requirements of a case in controversy.

Taxpayer Standing Table
Case Violation Government Power Type of Aid Standing?
Frothingham Violated enumerated powers Spending Money for welfare No
Flast Establishment clause Spending Money for religious schools Yes
Valley Forge Establishment clause Article IV disposal Property for Christian college No
Hein Establishment clause Spending Money for President for faith groups No
Arizona Christian School Organization Establishment clause Police powers Tax credits No
Medicare (Hypothetical) Violated enumerated powers Commerce & spending Money for retirees No?