The Case of the Fictitious Taxpayer: The Federal Taxpayer’s Suit Twenty Years After Flast v. Cohen

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Bittker, Boris I
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In the Flast case, the Supreme Court held that a federal statuteauthorizing expenditures that allegedly violated the establishmentclause of the first amendment could be attacked by plaintiffs whosestanding to sue rested solely on the fact that they paid federal incometaxes. In the two decades since this "cornerstone of the law of standing"was laid down, the courts have erected upon it an imposing, if not alwaysharmonious or universally-acclaimed, structure. Although predictionsare perilous, the case before me may turn out to be the capstoneof this architectural endeavor.