Supreme Court Review 2017/2018 TERM
TUESDAY, JANUARY 23, 2018
CLICK HERE TO TRACK THIS CASE

Issue:  Standing to Challenge State Tax Credits

Arizona Christian School Tuition Organization v. Winn

09-987

QUESTION(S) PRESENTED

1.    Do Respondents lack taxpayer standing because they do not allege, nor can they, that the Arizona Tuition Tax Credit involves the expenditure or appropriation of state funds?

2.    Is the Respondents' alleged injury-which is solely based on the theory that Arizona's tax credit reduces the state's revenue-too speculative to confer taxpayer standing, especially when considering that the credit reduces the state's financial burden for providing public education and is likely the catalyst for new sources of state income?

3.    Given that the Arizona Supreme Court has authoritatively determined, under state law, that the money donated to tuition granting organizations under Arizona's tax credit is private, not state, money, can the Respondents establish taxpayer standing to challenge the decisions of private taxpayers as to where they donate their private money?

DECISION

Decided April 4, 2011 HOLDING

Because respondents challenge a tax credit as opposed to a governmental expenditure, they lack Article III standing under Flast v. Cohen.

KENNEDY, J., delivered the opinion of the Court, in which ROBERTS, C. J., and SCALIA, THOMAS, and ALITO, JJ., joined. SCALIA, J., filed a concurring opinion, in which THOMAS, J., joined. KAGAN, J., filed a dissenting opinion, in which GINSBURG, BREYER, and SOTOMAYOR, JJ., joined.

Text of Opinion
pdf download
html (external site)

ORAL ARGUMENT

Argued November 3, 2010

Transcript
pdf download
Audio
mp3 download
multimedia viewer (external site)
Amicus Curiae Briefs
SCOTUSblog (external site)

CERTIORARI STAGE

Granted May 24, 2010

PROCEEDING BELOW

United States Court of Appeals for the Ninth Circuit
Decided April 21, 2009