The Case of the Fictitious Taxpayer: The Federal Taxpayer’s Suit Twenty Years After Flast v. Cohen, 36 University of Chicago Law Review 364 (1969)
In the Flast case, the Supreme Court held that a federal statute
authorizing expenditures that allegedly violated the establishment
clause of the first amendment could be attacked by plaintiffs whose
standing to sue rested solely on the fact that they paid federal income
taxes. 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 always
harmonious or universally-acclaimed, structure. Although predictions
are perilous, the case before me may turn out to be the capstone
of this architectural endeavor.
Date of Authorship for this Version
Bittker, Boris I., "The Case of the Fictitious Taxpayer: The Federal Taxpayer’s Suit Twenty Years After Flast v. Cohen" (1969). Faculty Scholarship Series. Paper 2421.