Flast v. Cohen
In Flast v. Cohen, 392 U.S. 83 (1968), the U.S. Supreme Court created standing in an Establishment Clause case based merely on plaintiff's status as a taxpayer. The Court since limited such standing to challenges to Congress's exercise of its legislative taxing and spending power through direct appropriations to fund the activities of churches and other sectarian institutions.
Four times, taxpayers have asked the U.S. Supreme Court to expand their standing to include challenges to executive officials' conduct of the Executive Branch's business, and four times the Court has refused:
- Valley Forge Christian Coll. v. Americans United for Separation of Church and State, Inc., 454 U.S. 464 (1982)
- Schlesinger v. Reservists Comm. to Stop the War, 418 U.S. 208 (1974)
- United States v. Richardson, 418 U.S. 166 (1974)
- Hein v. Freedom from Religion Found., Inc., 127 S. Ct. 2553 (2007)