Whether the plaintiffs had standing as federal taxpayers to challenge HEW’s transfer of surplus federal property to a religious college under the Establishment Clause.
Holding
No. The plaintiffs did not satisfy the narrow taxpayer-standing exception recognized in Flast v. Cohen.
Reasoning
Article III requires an actual or threatened personal injury that is fairly traceable to the challenged conduct and likely to be redressed by judicial relief. Ordinarily, a federal taxpayer’s interest in the Treasury is too remote and generalized to qualify as such an injury. Frothingham v. Mellon therefore bars suits resting only on the claim that the government has spent public resources unlawfully.
Flast created a limited exception for taxpayers challenging a congressional exercise of the Article I taxing-and-spending power that allegedly violates a specific constitutional limitation on that power, such as the Establishment Clause. The exception does not authorize a taxpayer to challenge every federal action that may involve public resources.
The challenged transfer failed Flast’s first requirement for two independent reasons. The immediate target of the complaint was HEW’s executive decision to convey a particular parcel, rather than a congressional enactment. And the statute authorizing the conveyance was an exercise of Congress’s Property Clause power under Article IV, not its Article I power to tax and spend.
The Court also noted that any claimed effect on the plaintiffs’ tax burden was especially speculative. The land and hospital facilities had been acquired decades before the transfer, and the plaintiffs did not show that invalidating this conveyance would increase federal receipts or otherwise produce a tangible financial benefit to them.