Flast v. Cohen
Encyclopedia
Flast v. Cohen, 392 U.S. 83
(1968), was a United States Supreme Court case holding that a taxpayer has standing
to sue the government to prevent an unconstitutional use of taxpayer funds.
In 1923 the Supreme Court decided in Frothingham v. Mellon
, 262 U.S. 447
(1923), that a taxpayer did not have standing to sue the federal
government
to prevent expenditures if her only injury
is an anticipated increase in tax
es. In 1968 Florance Flast joined several others in filing suit
against Wilbur Cohen, the Secretary of Health, Education, and Welfare, contending that spending funds on religious schools
violated the First Amendment
's ban on the establishment of religion
. The district court
denied standing, and the Supreme Court heard the appeal
.
did not allege "a breach by Congress
of the specific constitution
al limitations imposed upon an exercise of the taxing and spending power." Because the purpose of standing is to avoid burdening the court with situations in which there is no real controversy
, standing is used to ensure that the parties in the suit are properly adversarial, "not whether the issue itself is justiciable
."
In Flast, Warren established a "double nexus" test which a taxpayer must satisfy in order to have standing. First, he must "establish a logical link between [taxpayer] status and the type of legislative enactment attacked." Second, "the taxpayer must show the challenged enactment is generally beyond the powers delegated to Congress by Article I, Section 8." Only when both nexuses have been satisfied may the petitioner have standing to sue.
of Art. I, § 8, of the Constitution." *479 Id., at 102, 88 S.Ct., at 1954. Second, the Court required the taxpayer to "show that the challenged enactment exceeds specific constitutional limitations upon the exercise of the taxing and spending power and not simply that the enactment is generally beyond the powers delegated to Congress by Art. I, § 8." Id., at 102-103, 88 S.Ct., at 1954."
Frothingham completely.
Case citation
Case citation is the system used in many countries to identify the decisions in past court cases, either in special series of books called reporters or law reports, or in a 'neutral' form which will identify a decision wherever it was reported...
(1968), was a United States Supreme Court case holding that a taxpayer has standing
Standing (law)
In law, standing or locus standi is the term for the ability of a party to demonstrate to the court sufficient connection to and harm from the law or action challenged to support that party's participation in the case...
to sue the government to prevent an unconstitutional use of taxpayer funds.
In 1923 the Supreme Court decided in Frothingham v. Mellon
Frothingham v. Mellon
Frothingham v. Mellon and Massachusetts v. Mellon, , were two consolidated cases decided by the Supreme Court of the United States in which the court rejected the concept of taxpayer standing. The plaintiffs in the cases, Frothingham and Massachusetts, sought to prevent certain federal government...
, 262 U.S. 447
Case citation
Case citation is the system used in many countries to identify the decisions in past court cases, either in special series of books called reporters or law reports, or in a 'neutral' form which will identify a decision wherever it was reported...
(1923), that a taxpayer did not have standing to sue the federal
Federal government of the United States
The federal government of the United States is the national government of the constitutional republic of fifty states that is the United States of America. The federal government comprises three distinct branches of government: a legislative, an executive and a judiciary. These branches and...
government
Government
Government refers to the legislators, administrators, and arbitrators in the administrative bureaucracy who control a state at a given time, and to the system of government by which they are organized...
to prevent expenditures if her only injury
Injury
-By cause:*Traumatic injury, a body wound or shock produced by sudden physical injury, as from violence or accident*Other injuries from external physical causes, such as radiation injury, burn injury or frostbite*Injury from infection...
is an anticipated increase in tax
Income tax
An income tax is a tax levied on the income of individuals or businesses . Various income tax systems exist, with varying degrees of tax incidence. Income taxation can be progressive, proportional, or regressive. When the tax is levied on the income of companies, it is often called a corporate...
es. In 1968 Florance Flast joined several others in filing suit
Lawsuit
A lawsuit or "suit in law" is a civil action brought in a court of law in which a plaintiff, a party who claims to have incurred loss as a result of a defendant's actions, demands a legal or equitable remedy. The defendant is required to respond to the plaintiff's complaint...
against Wilbur Cohen, the Secretary of Health, Education, and Welfare, contending that spending funds on religious schools
Parochial school
A parochial school is a school that provides religious education in addition to conventional education. In a narrower sense, a parochial school is a Christian grammar school or high school which is part of, and run by, a parish.-United Kingdom:...
violated the First Amendment
First Amendment to the United States Constitution
The First Amendment to the United States Constitution is part of the Bill of Rights. The amendment prohibits the making of any law respecting an establishment of religion, impeding the free exercise of religion, abridging the freedom of speech, infringing on the freedom of the press, interfering...
's ban on the establishment of religion
Religion
Religion is a collection of cultural systems, belief systems, and worldviews that establishes symbols that relate humanity to spirituality and, sometimes, to moral values. Many religions have narratives, symbols, traditions and sacred histories that are intended to give meaning to life or to...
. The district court
United States district court
The United States district courts are the general trial courts of the United States federal court system. Both civil and criminal cases are filed in the district court, which is a court of law, equity, and admiralty. There is a United States bankruptcy court associated with each United States...
denied standing, and the Supreme Court heard the appeal
Appeal
An appeal is a petition for review of a case that has been decided by a court of law. The petition is made to a higher court for the purpose of overturning the lower court's decision....
.
Majority Opinion (Chief Justice Earl Warren)
Frothingham v. Mellon did not recognize a constitutional barrier against federal taxpayer lawsuits. Rather, it denied standing because the petitionerPetitioner
A petitioner is a person who pleads with governmental institution for a legal remedy or a redress of grievances, through use of a petition.-In the courts:The petitioner may seek a legal remedy if the state or another private person has acted unlawfully...
did not allege "a breach by Congress
United States Congress
The United States Congress is the bicameral legislature of the federal government of the United States, consisting of the Senate and the House of Representatives. The Congress meets in the United States Capitol in Washington, D.C....
of the specific constitution
United States Constitution
The Constitution of the United States is the supreme law of the United States of America. It is the framework for the organization of the United States government and for the relationship of the federal government with the states, citizens, and all people within the United States.The first three...
al limitations imposed upon an exercise of the taxing and spending power." Because the purpose of standing is to avoid burdening the court with situations in which there is no real controversy
Controversy
Controversy is a state of prolonged public dispute or debate, usually concerning a matter of opinion. The word was coined from the Latin controversia, as a composite of controversus – "turned in an opposite direction," from contra – "against" – and vertere – to turn, or versus , hence, "to turn...
, standing is used to ensure that the parties in the suit are properly adversarial, "not whether the issue itself is justiciable
Justiciability
Justiciability concerns the limits upon legal issues over which a court can exercise its judicial authority. It includes, but is not limited to, the legal concept of standing, which is used to determine if the party bringing the suit is a party appropriate to establishing whether an actual...
."
In Flast, Warren established a "double nexus" test which a taxpayer must satisfy in order to have standing. First, he must "establish a logical link between [taxpayer] status and the type of legislative enactment attacked." Second, "the taxpayer must show the challenged enactment is generally beyond the powers delegated to Congress by Article I, Section 8." Only when both nexuses have been satisfied may the petitioner have standing to sue.
Flast Test
The Court developed a two-part test to determine whether the plaintiffs had standing to sue. First, because a taxpayer alleges injury only by virtue of his liability for taxes, the Court held that "a taxpayer will be a proper party to allege the unconstitutionality only of exercises of congressional power under the taxing and spending clauseTaxing and Spending Clause
Article I, Section 8, Clause 1 of the United States Constitution, is known as the Taxing and Spending Clause. It is the clause that gives the federal government of the United States its power of taxation...
of Art. I, § 8, of the Constitution." *479 Id., at 102, 88 S.Ct., at 1954. Second, the Court required the taxpayer to "show that the challenged enactment exceeds specific constitutional limitations upon the exercise of the taxing and spending power and not simply that the enactment is generally beyond the powers delegated to Congress by Art. I, § 8." Id., at 102-103, 88 S.Ct., at 1954."
Ruling
The Court ruled that petitioners had satisfied both nexuses, as their Constitutional challenge to the law was under Article I, Section 8, to spend for the general welfare as the expenditure is of a large sum of funds. However, the Court expressed "no view at all on the merits of appellants' claims in this case."Concurring Opinion (William O. Douglas)
Justice Douglas advocated dealing with the seeming contradiction by overturningStare decisis
Stare decisis is a legal principle by which judges are obliged to respect the precedents established by prior decisions...
Frothingham completely.
See also
- List of United States Supreme Court cases, volume 392
- Hein v. Freedom From Religion FoundationHein v. Freedom From Religion FoundationHein v. Freedom From Religion Foundation, 551 U.S. 587 , was a decision by the United States Supreme Court which ruled that taxpayers do not have the right to challenge the constitutionality of expenditures by the executive branch of the government....
- Valley Forge Christian College v. Americans United for Separation of Church and StateValley Forge Christian College v. Americans United for Separation of Church and StateValley Forge Christian College v. Americans United for Separation of Church and State, , was a decision by the Supreme Court of the United States in which the court refused to expand the Flast v. Cohen exception to the taxpayer standing rule.-See also:...