hein director white house office community initiatives et al freedom religion foundation et argued february decided june president executive orders created white house office several centers within federal agencies ensure community groups eligible compete federal financial support congressional legislation specifically authorized entities created entirely within executive branch congress enacted law specifically appropriating money activities funded general executive branch appropriations respondents organization opposed government endorsement religion three members brought suit alleging petitioners directors federal offices violated establishment clause organizing conferences designed promote effect promoting religious community groups secular ones asserted basis standing individual respondents federal taxpayers opposed executive branch use congressional appropriations conferences district dismissed claims lack standing concluding flast cohen federal taxpayer standing limited establishment clause challenges constitutionality exercises congressional power taxing spending clause art petitioners acted president behalf charged administering congressional program held challenged activities authorize taxpayer standing flast seventh circuit reversed reading flast granting federal taxpayers standing challenge executive branch programs establishment clause grounds long activities financed congressional appropriation even statutory program funds appropriations general administrative expenses according taxpayer standing challenge anything done federal agency long marginal incremental cost public alleged establishment clause violation greater zero held judgment reversed reversed justice alito joined chief justice justice kennedy concluded seventh circuit broad reading flast incorrect respondents lack standing pp jurisdiction limited actual cases controversies art iii controlling factor definition case controversy standing asarco kadish requisite elements well established plaintiff must allege personal injury fairly traceable defendant allegedly unlawful conduct likely redressed requested relief allen wright pp generally federal taxpayer interest seeing treasury funds spent accordance constitution attenuated give rise kind redressable personal injury required article iii standing see frothingham mellon decided massachusetts mellon pp flast carved narrow exception general constitutional prohibition taxpayer standing alleged distribution federal funds religious schools federal statute violated establishment clause set test determining standing first taxpayer proper party allege unconstitutionality exercises congressional power taxing spending clause art secondly taxpayer must show challenged enactment exceeds specific constitutional limitations imposed upon exercise congressional taxing spending power simply enactment generally beyond powers delegated congress art held particular taxpayer satisfied prongs test pp respondents broad reading flast exception cover expenditure government funds violation establishment clause fails observe rigor flast exception frothingham principle applied valley forge christian college americans separation church state given alleged establishment clause violation flast funded specific congressional appropriation undertaken pursuant express congressional mandate concluded established requisite logical link taxpayer status type legislative enactment attacked constitutional challenge made exercise congress power art spend general welfare flast limited taxpayer standing challenges directed exercises congressional taxing spending clause valley forge supra pp link congressional action constitutional violation supported taxpayer standing flast missing respondents neither challenge specific congressional action appropriation ask invalidate congressional enactment legislatively created program unconstitutional expenditures issue made pursuant act congress general appropriations executive branch fund activities appropriations expressly authorize direct even mention expenditures question resulted executive discretion congressional action never found taxpayer standing circumstances bowen kendrick distinguished pp respondents argue avail distinguishing money spent pursuant congressional mandate expenditures made course executive discretion arbitrary injury taxpayers situations targeted establishment clause flast expenditure support religion funds exacted taxpayers flast focused congressional action invitation extend holding encompass discretionary executive branch expenditures must declined repeatedly emphasized flast exception narrow application daimlerchrysler cuno slightly lowered bar taxpayer standing richardson must applied rigor valley forge supra pp also rejected respondents argument executive branch expenditures support religion different legislative extractions flast rejected equivalence almost executive branch activity ultimately funded congressional appropriation extending flast exception purely executive expenditures effectively subject every federal action conference proclamation speech establishment clause challenge taxpayer federal respondents proposed rule also raise serious concerns enlisting federal courts superintend behest federal taxpayer speeches statements myriad daily activities president staff executive branch officials pp seventh circuit respondents implicitly recognize unqualified federal taxpayer standing assert establishment clause claims go far neither identified workable limitation taking circuit test literally marginal cost greater zero suffices taxpayers might well standing challenge perhaps many speeches government officials minimum approach create difficult uncomfortable problems respondents proposal require expenditure fairly traceable conduct alleged violate establishment clause challenges content particular speech screened vague accepted pp none parade horribles respondents claim occur flast extended discretionary executive branch expenditures happened unlikely event take place congress quickly step respondents make effort show improbable abuses challenged federal plaintiffs possessed standing based grounds taxpayer status pp case require reconsider flast seventh circuit apply flast extended valley forge christian academy illustrates necessary concomitant stare decisis precedent always expanded limit logic approach taken flast neither extended overruled simply left pp justice scalia joined justice thomas concurred judgment concluding flast cohen overruled wholly irreconcilable article iii restrictions jurisdiction embodied standing doctrine pp cases involving establishment clause challenges government expenditures notoriously inconsistent inconsistently described relevant injury fact article iii requires cases focused financial effect taxpayer wallet whereas flast cases follow teaching emphasized mental displeasure taxpayer suffers funds extracted spent aid religion two logical routes available respect taxpayer standing mental displeasure created establishment clause violations concrete particularized enough constitute article iii injury fact flast applied minimum challenges government expenditures allegedly violating constitutional provisions specifically limit taxing spending power flast overturned pp today plurality avails neither principled option instead accepting government submission flast limited challenges expenditures expressly authorized mandated specific congressional enactment however plurality gives explanation factual differences case flast material whether challenged government expenditure expressly allocated specific congressional enactment relevant article iii criteria injury fact traceability redressability yet plurality also unwilling acknowledge flast erred relying purely mental injury pp respondents legal position coherent plurality refuse admit argument logically implies every expenditure tax revenues alleged violate establishment clause subject suit flast course position finds support precedents nation history pp taxpayer purely psychological disapproval funds spent allegedly unlawful manner never sufficiently concrete particularized support article iii standing see lujan defenders wildlife although overruling precedents serious undertaking stare decisis prevent flast inconsistent cases came undervalued function standing lack logical theoretical underpinning rendered doctrine incomprehensible appellate judges know make case engendered reliance interests cases less warrant stare decisis effect past time overturn flast pp alito announced judgment delivered opinion roberts kennedy joined kennedy filed concurring opinion scalia filed opinion concurring judgment thomas joined souter filed dissenting opinion stevens ginsburg breyer joined jay hein director white house office community initiatives et petitioners freedom gion foundation et al writ certiorari appeals seventh circuit june justice alito announced judgment delivered opinion chief justice justice kennedy join lawsuit claimed conferences held part president community initiatives program violated establishment clause first amendment among things president bush former secretary education paige gave speeches used religious imagery praised efficacy programs delivering social services plaintiffs contend meet standing requirements article iii constitution pay federal taxes long established however payment taxes generally enough establish standing challenge action taken federal government light size federal budget complete fiction argue unconstitutional federal expenditure causes individual federal taxpayer measurable economic harm every federal taxpayer sue challenge government expenditure federal courts cease function courts law cast role general complaint bureaus flast cohen recognized narrow exception general rule federal taxpayer standing flast plaintiff asserting establishment clause claim standing challenge law authorizing use federal funds way allegedly violates establishment clause present case congress specifically authorize use federal funds pay conferences speeches plaintiffs challenged instead conferences speeches paid general executive branch appropriations appeals however held plaintiffs standing taxpayers conferences paid money appropriated congress question presented whether broad reading flast correct hold therefore reverse decision appeals president issued executive order creating white house office community initiatives within executive office president exec order cfr purpose new office ensure private charitable community groups including religious ones fullest opportunity permitted law compete level playing field long achieve valid public purposes adhere bedrock principles pluralism nondiscrimination evenhandedness neutrality ibid office specifically charged task eliminating unnecessary bureaucratic legislative regulatory barriers impede organizations effectiveness ability compete equally federal assistance separate executive orders president also created executive department centers community initiatives within several federal agencies centers given job ensuring community groups eligible compete federal financial support without impairing independence autonomy long use direct federal financial assistance support inherently religious activities worship religious instruction proselytization exec order cfr end president directed organization discriminated basis religion religious belief administration distribution federal financial assistance social service programs organizations receive federal financial assistance social services programs prohibited discriminating beneficiaries potential beneficiaries social services programs basis religion religious belief petitioners sued official capacities directors white house office various executive department centers congressional legislation specifically authorized creation white house office executive department centers rather created entirely within executive branch presidential executive order freedom religion foundation chao congress enacted law specifically appropriating money entities activities instead activities funded general executive branch appropriations example department education center funded money appropriated office secretary education department housing urban development center funded department salaries expenses account see government accountability office community initiative improvements monitoring grantees measuring performance enhance accountability june online http visited june available clerk case file see also amended complaint wd app pet cert respondents freedom religion foundation nonstock corporation opposed government endorsement religion app pet cert three members respondents brought suit district western district wisconsin alleging petitioners violated establishment clause organizing conferences organizations allegedly singled particularly worthy federal funding belief god extolled distinguishing claimed effectiveness social services app pet cert respondents alleged content conferences sent message religious believers insiders favored members political community conferences sent message nonbelievers outsiders full members political community app pet cert short respondents alleged conferences designed promote effect promoting religious community groups secular ones asserted basis standing individual respondents federal taxpayers opposed use congressional taxpayer appropriations advance promote religion app pet cert see also app pet cert capacity federal taxpayers respondents sought challenge executive branch expenditures conferences contended violated establishment clause district dismissed claims petitioners lack standing see freedom religion foundation towey wd app pet cert concluded flast federal taxpayer standing limited establishment clause challenges constitutionality congressional power taxing spending clause art app pet cert quoting flast supra petitioners case acted president request president behalf charged administration congressional program district concluded challenged activities congressional sufficient provide basis taxpayer standing flast app pet cert divided panel appeals seventh circuit reversed majority read flast granting federal taxpayers standing challenge executive branch programs establishment clause grounds long activities financed congressional appropriation case majority concluded even statutory program enacted congress funds appropriations general administrative expenses president executive branch officials degree discretionary power according majority taxpayer standing challenge anything done federal agency officer long marginal incremental cost taxpaying public alleged violation establishment clause greater zero dissent judge ripple opined majority decision reflected dramatic expansion current standing doctrine cuts concept taxpayer standing loose moorings noting executive nothing without general budget appropriations congress criticized majority overstepping flast requirement plaintiff must bring attack disbursement public funds made exercise congress taxing spending power emphasis original appeals denied en banc review vote seven four concurring denial rehearing chief judge flaum expressed doubt panel decision noted obvious tension evolved area jurisprudence resolved ibid granted certiorari resolve question reverse ii article iii constitution limits judicial power resolution cases controversies iii standing enforces constitution requirement daimlerchrysler cuno slip quoting elk grove unified school dist newdow principle fundamental judiciary proper role system government constitutional limitation jurisdiction actual cases controversies raines byrd quoting simon eastern ky welfare rights organization ne controlling elements definition case controversy article iii standing asarco kadish opinion kennedy requisite elements article iii standing well established plaintiff must allege personal injury fairly traceable defendant allegedly unlawful conduct likely redressed requested relief allen wright constitutionally mandated standing inquiry especially important case like one taxpayers seek challenge laws general application injury distinct suffered general taxpayers citizens asarco supra opinion kennedy judicial power defined art iii unconditioned authority determine constitutionality legislative executive acts valley forge christian college americans separation church state federal courts empowered seek strike governmental act deem repugnant constitution rather federal courts sit solely decide rights individuals marbury madison cranch must passing upon constitutionality act unless obliged proper performance judicial function question raised party whose interests entitle raise valley forge supra quoting blair held years ago another case involving question taxpayer standing power per se review annul acts congress ground unconstitutional question may considered justification direct injury suffered threatened presenting justiciable issue made rest upon act party invokes power must able show statute invalid sustained immediately danger sustaining direct injury result enforcement merely suffers indefinite way common people generally frothingham mellon decided massachusetts mellon general matter interest federal taxpayer seeing treasury funds spent accordance constitution give rise kind redressable personal injury required article iii standing course taxpayer standing challenge collection specific tax assessment unconstitutional forced pay tax causes real immediate economic injury individual taxpayer see follett town mccormick invalidating tax preaching first amendment grounds interest respondents assert standing rather claim paid lawfully collected taxes federal treasury point continuing legally cognizable interest ensuring funds used government way violates constitution consistently held type interest generalized attenuated support article iii standing frothingham federal taxpayer sought challenge federal appropriations mothers children health arguing federal involvement area intruded rights reserved tenth amendment increase burden future taxation thereby take plaintiff property without due process law concluded plaintiff lacked kind particularized injury required article iii standing nterest moneys treasury shared millions others comparatively minute indeterminable effect upon future taxation payment funds remote fluctuating uncertain basis afforded appeal preventive powers equity administration statute likely produce additional taxation imposed upon vast number taxpayers extent whose several liability indefinite constantly changing essentially matter public individual concern interests taxpayer essence interests deciding constitutional claim based solely taxpayer standing decide judicial controversy assume position authority governmental acts another department authority plainly possess see also alabama power ickes doremus board ed hawthorne reaffirmed principle explaining interests taxpayer moneys federal treasury indeterminable remote uncertain indirect furnish basis appeal preventive powers manner expenditure therefore rejected state taxpayer claim standing challenge state law authorizing public school teachers read bible grievance plaintiff sought litigate direct injury religious difference gave effect basic constitutional principle plaintiff raising generally available grievance government claiming harm every citizen interest proper application constitution laws seeking relief directly tangibly benefits public large state article iii case controversy lujan defenders wildlife flast carved narrow exception general constitutional prohibition taxpayer standing case challenged distribution federal funds religious schools elementary secondary education act alleging aid violated establishment clause set test determining whether federal taxpayer standing challenge allegedly unconstitutional expenditure first taxpayer must establish logical link status type legislative enactment attacked thus taxpayer proper party allege unconstitutionality exercises congressional power taxing spending clause art constitution sufficient allege incidental expenditure tax funds administration essentially regulatory statute secondly taxpayer must establish nexus status precise nature constitutional infringement alleged requirement taxpayer must show challenged enactment exceeds specific constitutional limitations imposed upon exercise congressional taxing spending power simply enactment generally beyond powers delegated congress art flast held flast satisfied prongs test plaintiff constitutional challenge made exercise congress power art spend general welfare alleged violation establishment clause operates specific constitutional limitation upon exercise congress taxing spending power conferred art iii respondents argue case falls within flast exception read cover expenditure government funds violation establishment clause brief respondents broad reading fails observe rigor flast exception frothingham principle applied valley forge expenditures issue flast made pursuant express congressional mandate specific congressional appropriation plaintiff case challenged disbursements made elementary secondary education act stat act expressly appropriated sum million fiscal year authorized disbursement funds local educational agencies education students see flast supra act mandated local educational agencies receiving funds provision including special educational services arrangements dual enrollment educational radio television mobile educational services equipment students enrolled private elementary secondary schools participate stat addition recipient agencies required ensure library resources textbooks instructional materials funded grants provided equitable basis use children teachers private elementary secondary schools expenditures challenged flast funded specific congressional appropriation disbursed private schools including religiously affiliated schools pursuant direct unambiguous congressional indeed flast constitutional claim premised contention government actions authority intent act act extent unconstitutional void flast judgment reviewed flast solely concerned question whether challenged expenditures authorized act statute constitutes respecting establishment religion law free exercise first amendment flast gardner supp sdny given alleged establishment clause violation flast funded specific congressional appropriation undertaken pursuant express congressional mandate concluded established requisite logical link taxpayer status type legislative enactment attacked words heir constitutional challenge made exercise congress power art spend general welfare later noted flast limited taxpayer standing challenges directed exercises congressional taxing spending clause valley forge link congressional action constitutional violation supported taxpayer standing flast missing respondents challenge specific congressional action appropriation ask invalidate congressional enactment legislatively created program unconstitutional expenditures issue made pursuant act congress rather congress provided general appropriations executive branch fund appropriations expressly authorize direct even mention expenditures respondents complain expenditures resulted executive discretion congressional action never found taxpayer standing circumstances valley forge held taxpayer lacked standing challenge decision federal department health education welfare transfer parcel federal property religious college transfer congressional action fact connection congressional action closer valley forge case particular executive branch action challenged least arguably authorized federal property administrative services act permitted federal agencies transfer surplus property private entities nevertheless found plaintiffs lacked standing flast limited taxpayer standing challenges directed exercises congressional taxing spending clause quoting flast supra similarly schlesinger reservists comm stop war contended incompatibility clause article prohibited members congress holding commissions armed forces reserve held plaintiffs lacked standing flast challenge enactment art rather action executive branch permitting members congress maintain reserve status case even though plaintiffs sought reclaim reservist pay received members pay presumably funded congress general appropriations support armed forces relief follow invalidity executive action paying persons lawfully reservists invalidity statutes authorizing pay lawfully reservists see also richardson denying taxpayers standing compel publication accounting central intelligence agency nexus asserted status taxpayer claimed failure congress require executive supply detailed report expenditures agency bowen kendrick respondents rely heavily contrary case held standing mount challenge adolescent family life act afla authorized federal grants private community service groups including religious organizations found sufficient nexus taxpayer standing taxpayer congressional exercise taxing spending power notwithstanding fact funding authorized congress ha flowed administered executive branch official key conclusion recognition afla heart program disbursement funds pursuant congress taxing spending powers plaintiffs claims call ed question funds authorized congress disbursed pursuant afla statutory mandate emphasis added afla expressly authorized appropriated specific funds also expressly contemplated moneys might go projects involving religious groups see see also concurring noting partnership governmental religious institutions contemplated afla unlike case kendrick involved program disbursement funds pursuant congress taxing spending powers congress created authorized mandate respondents attempt paint lawsuit challenge effort unavailing simple reason cite statute whose application challenge best point unspecified congressional budget appropriations general use executive branch allocation administrative decision traditionally regarded committed agency discretion lincoln vigil characterizing case challenge general appropriations statutes stretch meaning term past breaking point every legal challenge discretionary executive branch action implicates constitutionality underlying congressional appropriation criminal defendant charges federal agent carried unreasonable search seizure view claim challenge constitutionality statute appropriating funds federal bureau investigation respondents established discretionary executive branch expenditures similarly funded appropriations viewed short case falls outside narrow exception flast created general rule taxpayer standing established frothingham kendrick supra expenditures respondents challenge expressly authorized mandated specific congressional enactment respondents lawsuit directed exercise congressional power see valley forge thus lacks requisite logical nexus taxpayer status type legislative enactment attacked flast iv respondents argue arbitrary distinguish money spent pursuant congressional mandate expenditures made course executive discretion injury taxpayers situations injury targeted establishment clause flast expenditure support religion funds exacted taxpayers brief respondents panel majority agreed based observation much executive officials promote religion ways forbidden establishment clause flast focused congressional action must decline invitation extend holding encompass discretionary executive branch expenditures flast distinguished incidental expenditure tax funds administration essentially regulatory statute flast supra subsequently rejected view taxpayer standing extends government whole regardless branch work particular instance valley forge supra moreover repeatedly emphasized flast exception narrow application precedent cuno slip slightly lowered bar taxpayer standing richardson must applied rigor valley forge supra significant four decades since creation flast exception largely confined facts declined lower taxpayer standing bar suits alleging violations constitutional provision apart establishment clause see tilton richardson taxpayer standing sue free exercise clause first amendment richardson taxpayer standing sue statement account clause art schlesinger taxpayer standing sue incompatibility clause art cuno supra slip taxpayer standing sue commerce clause similarly refused extend flast permit taxpayer standing establishment clause challenges implicate congress taxing spending power see valley forge supra taxpayer standing challenge executive branch action taken pursuant property clause art iv see also district columbia common cause district columbia cadc catholic conference effect adopted position set forth justice powell concurrence richardson limit ed expansion federal taxpayer citizen standing absence specific statutory authorization outer boundary drawn results flast respondents argue executive branch expenditures support religion different legislative extractions flast rejected equivalence sufficient allege incidental expenditure tax funds administration essentially regulatory statute almost executive branch activity ultimately funded congressional appropriation extending flast exception purely executive expenditures effectively subject every federal action conference proclamation speech establishment clause challenge taxpayer federal see wide swathe activity respondents proposed rule cover one need look amended complaint action focuses largely speeches presentations made executive branch officials see amended complaint app pet cert challenging executive branch officials support national regional conferences app pet cert challenging content speech secretary education app pet cert challenging content presidential speeches app pet cert challenging executive branch officials public appearances speeches broad reading ignore first prong flast standing test requires logical link taxpayer status type legislative enactment attacked also raise serious concerns recognized flast gave little weight concerns framing standing question solely terms whether dispute presented adversary context form traditionally viewed capable judicial resolution flast failed recognize doctrine component keeps courts within certain traditional bounds branches concrete adverseness lewis casey see also valley forge respondents position adopted repeat compound mistake constitutional requirements jurisdiction including standing requirements article iii essential ingredient separation equilibration powers steel citizens better environment relaxation standing requirements directly related expansion judicial power lowering taxpayer standing bar permit challenges purely executive actions significantly alter allocation power national level shift away democratic form government richardson powell concurring rule respondents propose enlist federal courts superintend behest federal taxpayer speeches statements myriad daily activities president staff executive branch officials quite odds flast promise transform federal courts forums taxpayers conduct government cuno slip quoting flast supra open judiciary arguable charge providing injunction schlesinger deputize federal courts continuing monitors wisdom soundness executive action emphatically role judiciary allen quoting laird tatum appeals respondents implicitly recognize unqualified federal taxpayer standing assert establishment clause claims go far neither appeals respondents identified workable limitation appeals noted conceded taxpayer lack standing marginal incremental cost taxpaying public alleged violation establishment clause zero applying rule appeals opined taxpayer standing challenge president favorable reference religion state union address costs associated speech greater merely president mentioned moses rather john stuart mill ibid reason question whether appeals intended test taken literally without apparent inquiry costs secretary paige speech went agree plaintiffs lacked standing challenge speech take appeals test literally marginal cost greater zero suffices taxpayers might well standing challenge perhaps many speeches judge easterbrook observed total cost presidential proclamations speeches cabinet officers touch religion thanksgiving several holidays surely exceeds annually may cost much use air force one send secret service detail single speaking engagement concurring denial rehearing en banc minimum appeals approach asking whether marginal cost exceeded zero surely create difficult uncomfortable problems suppose alleged speech writer staff member spent extra time research purpose including religious imagery speech suppose president cabinet officer attends speaks prayer breakfast time spent time otherwise spent secular work respondents take somewhat different approach contending proposed expansion flast manageable require challenged expenditure fairly traceable conduct alleged violate establishment clause brief respondents applying test argue scree challenge content one particular speech example state union address establishment clause violation find little comfort vague test initial matter respondents fail explain often substantial costs attend example presidential address less traceable expenses related executive branch statements conferences issue indeed respondents concede even lawsuits involving de minimis amounts taxpayer money pass proposed traceability test moreover traceability inquiry depending framed appear prove either little much question whether allegedly unconstitutional executive action somehow traced taxpayer funds general answer always yes almost executive branch activities ultimately funded congressional appropriation whether general specific turn financed tax receipts hand question whether challenged action traced contributions particular answer almost always recognized frothingham interest individual taxpayer particular federal expenditure comparatively minute indeterminable constantly changing respondents set parade horribles claim occur flast extended discretionary executive branch expenditures example say federal agency use discretionary funds build house worship hire clergy one denomination send spread faith agency use funds make bulk purchases stars david crucifixes depictions star crescent use offices distribution employees general public course none things happened even though flast previously expanded way respondents urge unlikely event executive actions take place congress quickly step respondents make effort show improbable abuses challenged federal plaintiffs possess standing based grounds taxpayer standing years flast defended criticized others present case require us reconsider precedent appeals apply flast extended flast necessary concomitant doctrine stare decisis precedent always expanded limit logic approach rehnquist took opinion valley forge approach take extend flast also overrule leave flast found justice scalia says must either overrule flast extend limits logic position sane inconsistent rule law utterly meaningless post opinion concurring judgment wrong justice scalia seriously dispute either flast spoke terms legislative enactment exercises congressional power four decades since flast decided never extended narrow exception purely discretionary executive branch expenditure need go decide case relying provision constitution limits role resolving cases controversies us decide case hand reasons judgment appeals seventh circuit reversed ordered jay hein director white house office community initiatives et petitioners freedom religion foundation et al writ certiorari appeals seventh circuit june justice kennedy concurring design constitution implemented among means article iii limitation resulting requirement standing see lujan defenders wildlife decision flast cohen later cases applying must interpreted respecting principles acknowledging well principles cases must accommodate first amendment establishment clause clause expresses constitution special concern freedom conscience compromised government taxing spending support religion view result reached flast correct called question reasons set forth justice alito however flast extended permit taxpayer standing instant matter join opinion full respondents amended complaint challenged religious nature national regional conferences promoted president bush community initiatives see app pet cert support allegation respondents pointed speeches given president executive officers speeches religious references complaint relies respondents taxpayer status sole basis standing maintain suit points specific use congress taxing spending power general appropriations fund administration executive branch flast established narrow exception rule taxpayer standing bowen kendrick find standing circumstances case make narrow exception boundless public events public speeches respondents seek call question part open discussion essential democratic executive branch free general matter discover new ideas understand pressing public demands find creative responses address governmental concerns exchange ideas among state federal governments manifold diverse constituencies sustains free society permitting taxpayers challenge content prototypical executive operations dialogues lead judicial intervention far exceeding traditional boundaries judiciary arise real danger judicial oversight executive duties burden discovery ascertain relief justified potentially innumerable cases risk altering free exchange ideas information constant supervision take place courts soon assume role speech editors communications issued executive officials event planners meetings hold courts must reluctant expand authority requiring intrusive unremitting judicial management way executive branch performs duties refused establish constitutional rule require allow permanent judicial intervention conduct governmental operations degree inconsistent sound principles federalism separation powers garcetti ceballos slip see also cheney dist noting considerations inform appeals evaluation mandamus petition involving president vice president mandamus standards broad enough prevent lower interfering coequal branch ability discharge constitutional responsibilities article iii context explained concerns based separation powers counsel ed recognizing standing case brought seek restructuring apparatus established executive branch fulfill legal duties allen wright principle applies authorize constant intrusion upon executive realm result granting taxpayer standing instant case justice alito explains detail precedents require concerns implicated intrusive judicial regulation executive operations reinforce interpretation flast framework cf allen supra relying separation powers principles interpret traceable component standing requirement must remembered even parties standing sue members legislative executive branches excused making constitutional determinations regular course duties government officials must make conscious decision obey constitution whether acts challenged law must conform actions principled determinations jay hein director white house office community initiatives et petitioners freedom religion foundation et al writ certiorari appeals seventh circuit june justice scalia justice thomas joins concurring judgment today opinion one significant respect entirely consistent previous cases addressing taxpayer standing raise establishment clause challenges government expenditures unfortunately consistency lies creation utterly meaningless distinctions separate case hand precedents come differently possibly sane world reason comes differently decide cases rule law rather show hands must surrender logic choose sides either flast cohen applied minimum challenges governmental expenditure general tax revenues manner alleged violate constitutional provision specifically limiting taxing spending power flast repudiated choice easy flast wholly irreconcilable article iii restrictions jurisdiction repeatedly confirmed embodied doctrine standing simple reason cases involving establishment clause challenges government expenditures notoriously inconsistent inconsistently described first element irreducible constitutional minimum standing minimum consists concrete particularized fairly traceable defendant alleged unlawful conduct likely redressed favorable decision see lujan defenders wildlife alternately relied two entirely distinct conceptions injury fact convenience call wallet injury psychic injury wallet injury type concrete particularized injury one expect asserted taxpayer suit namely claim plaintiff tax liability higher allegedly unlawful government action stumbling block suits challenging government expenditures based conventional type injury quite predictable plaintiff satisfy traceability redressability prongs standing uncertain plaintiff tax bill allegedly forbidden expenditure made even speculative whether government response adverse decision lower taxes rather spend funds manner psychic injury hand nothing plaintiff tax liability instead injury consists taxpayer mental displeasure money extracted spent unlawful manner shift focus eliminates traceability redressability problems psychic injury directly traceable improper use taxpayer funds redressed improper use enjoined regardless whether injunction affects taxpayer purse flast cases following teaching invoked peculiarly restricted version psychic injury permitting taxpayer displeasure unconstitutional spending support standing constitutional provision allegedly violated specific limitation taxing spending power restricted conceptualizing injury fact purely mental terms conflicts squarely familiar proposition plaintiff lacks concrete particularized injury complaint generalized grievance law violated reaffirmed unanimously term consistently held plaintiff raising generally available grievance government claiming harm every citizen interest proper application constitution laws seeking relief directly tangibly benefits public large state article iii case controversy lance coffman per curiam slip quoting lujan supra following review cases demonstrates initially denied taxpayer standing based wallet injury found standing later cases based limited version psychic injury described basic logical flaw cases thus twofold never explained psychic injury insufficient cases standing denied never explained psychic injury however limited cognizable article iii two cases critical importance frothingham mellon decided massachusetts mellon taxpayer challenged constitutionality maternity act alleging part federal funding provided act authorized provision constitution see argument frothingham opinion held taxpayer lacked standing emphasizing effect upon future taxation payment treasury funds remote fluctuating uncertain frothingham concluded party invokes power judicial review must able show statute invalid sustained immediately danger sustaining direct injury result enforcement merely suffers indefinite way common people generally thus describing traceability redressability problems wallet injury rejecting psychic injury generalized grievance rather concrete particularized harm second significant case doremus board ed hawthorne taxpayers challenged establishment clause state law requiring teachers read bible beginning school day relying extensively frothingham denied standing first emphasizing allegation bible reading increased plaintiffs taxes cost running schools reaffirming taxpayers must allege indefinite injury suffered common people generally concluded grievance plaintiffs sought litigate direct injury religious difference ibid addition reiterating frothingham description unavoidable obstacles recovery taxpayer theory wallet injury doremus rejected psychic injury unmistakable terms opinion deprecation mere religious difference contrast real injury understood flat denial standing supported taxpayer disapproval unconstitutional use tax funds thought psychic injury permissible basis standing sufficed dissenting justices doremus suggested see opinion douglas public employees paid part violate establishment clause sixteen years doremus took pivotal turn flast cohen taxpayers challenged elementary secondary education act alleging funds expended pursuant act used support parochial schools argued either act proscribed expenditures act violated establishment clause held taxpayers standing purportedly order determine whether taxpayers personal stake interest necessary satisfy article iii nexus test invented first prong required taxpayer establish logical link taxpayer status type legislative enactment described meant follows taxpayer proper party allege unconstitutionality exercises congressional power taxing spending clause art constitution sufficient allege incidental expenditure tax funds administration essentially regulatory statute requirement consistent limitation imposed upon standing federal courts doremus ibid second prong required taxpayer establish nexus taxpayer status precise nature constitutional infringement alleged ibid elaborated required taxpayer show challenged enactment exceeds specific constitutional limitations imposed upon exercise congressional taxing spending power simply enactment generally beyond powers delegated congress art held establishment clause type specific limitation taxing spending power mind one specific evils feared framers clause taxing spending power used favor one religion another support religion generally relying exclusively upon madison famous memorial remonstrance religious assessments prongs newly minted test satisfied flast held taxpayers standing wallet injury possibly basis conclusion since taxpayers flast able prove success merits reduce tax burden taxpayer frothingham thus flast relied psychic injury support standing describing injury taxpayer allegation tax money extracted spent violation specific constitutional protections abuses legislative power created problem taxpayers flast standing based psychic injury without regard effect litigation ultimate tax liability taxpayers doremus frothingham standing similar basis enter magical nexus test often pointed never refuted criteria flast test entirely unrelated purported goal ensuring plaintiff sufficient stake outcome controversy see flast harlan dissenting see also douglas concurring richardson powell concurring truth test designed quite different goal prong meant disqualify standing one two prior cases otherwise contradict holding flast first prong distinguished doremus involving challenge incidental expenditure tax funds administration essentially regulatory statute rather challenge taxing spending statute see proffer reason taxpayer psychic injury less concrete particularized traceable redressable challenged expenditures incidental essentially regulatory statute whatever means doremus evaded reality course simply material difference flast doremus far psychic injury concerned taxpayers upset government giving money parochial schools standing sue taxpayers disapproved government paying teachers read flast dispatching frothingham via second prong nexus test marginally less disingenuous relationship allegedly violated provision taxing spending power bearing upon concreteness particularity psychic injury see part iii infra existence relationship even genuinely distinguish flast frothingham impossible maintain establishment clause direct limitation taxing spending power constitutional limitation invoked frothingham contained within provision creating power tax spend article cl provides congress shall power lay collect taxes pay debts provide common defence general welfare emphasis added though unmentioned flast precisely limitation upon permissible purposes taxing spending upon frothingham relied see brief appellant frothingham words common defence general welfare used limitations taxing power discussing general welfare limitation length coherence candor fared better later cases three containing lengthy discussion establishment clause warrant analysis flast dismissively unpersuasively distinguished years later valley forge christian college americans separation church state taxpayers challenged decision department health education welfare give tract government property worth half million dollars religious organization adhering strict letter flast nexus test held taxpayers lacked standing flast first prong satisfied rather challenging congressional taxing spending statute plaintiffs attacking agency decision transfer federal property pursuant congress power property clause art iv cl distinguishing spending clause property clause valley forge achieved seemingly impossible surpassed high bar irrationality set flast distinguishing doremus frothingham like dissenters valley forge see opinion brennan opinion stevens fathom article iii standing turn whether government enables religious organization obtain real estate giving check drawn general tax revenues instead buying property transferring title valley forge application first prong distinguish flast unpersuasive least trying hide ball holding forthrightly based resounding rejection concept psychic injury plaintiffs fail identify personal injury suffered consequence alleged constitutional error psychological consequence presumably produced observation conduct one disagrees injury sufficient confer standing art iii even though disagreement phrased constitutional terms evident respondents firmly committed constitutional principle separation church state standing measured intensity litigant interest fervor advocacy emphasis omitted course keeping become shameful tradition cases candor inadequacy psychic injury combined notable silence flast doomed mere six years later flast resuscitated bowen kendrick taxpayers brought facial establishment clause challenges adolescent family life act afla congressional scheme provided grants public nonprofit private organizations combat premarital adolescent pregnancy sex challenge focused whether particular grantees selected secretary health human services constitutionally permissible recipients solicitor general argued valley forge application flast first prong taxpayers lacked standing claim claim really challenge executive decisionmaking congress exercise taxing spending power rejected contention holding taxpayers claim still challenge congress taxing spending power even though disbursement funds authorized congress administered secretary kendrick like flast obviously based psychic injury taxpayers possibly make attempt make showing required wallet injury relying psychic injury kendrick perfectly revealed incompatibility concept outcome doremus kendrick care whether appropriated funds spent anyway given different permissible recipient also doremus cared teachers likely receive salary classroom activities limited secular conduct flast kendrick acceptance psychic injury fundamentally odds frothingham doremus valley forge brings final case worthy mention last term daimlerchrysler cuno concisely confirmed flast based psychic injury taxpayers case sought rely flast raise commerce clause challenge state franchise tax credit slip rejecting analogy denying standing described flast follows understood alleged establishment clause challenges federal spending ion spen ding money aid religion alleged plaintiff injunction spending course redress injury regardless whether lawmakers dispose savings way benefit personally slip citation omitted alterations original cuno conceptualization flast reveals two logical routes available must initially decide whether psychic injury consistent article iii apply flast challenges government expenditures violation constitutional provisions specifically limit taxing spending power overturn flast ii plurality today avails neither principled option instead essentially accepting solicitor general primary submission limits flast challenges expenditures expressly authorized mandated specific congressional enactment ante offers intellectual justification limitation except necessary concomitant doctrine stare decisis precedent always expanded limit logic ante true enough since courts purport engaged reasoned decisionmaking true precedent logic seen require narrowing readjustment light relevant distinctions new fact situation brings fore logic fundamentally flawed deserves limited facts begot today plurality claims neither justifications first plurality offers explanation factual differences case flast material virtually admits express congressional allocation vel non nothing whether plaintiffs alleged injury fact fairly traceable likely redressed see ante dissent correctly contends shall belabor see post opinion souter flast indistinguishable case purposes article iii whether challenged government expenditure expressly allocated specific congressional enactment absolutely relevance article iii criteria injury fact traceability redressability yet plurality also unwilling acknowledge logic flast psychic injury rationale simply wrong reason extended cases despite lack acknowledgment however plausible explanation plurality indifference whether distinguishing fact legally material determination limit flast ante pick distinguishing fact may breathe life flast future cases preserving disreputable disarray establishment clause standing jurisprudence hold taxpayers raising establishment clause challenges expenditures pursuant elementary secondary education act standing suppose obvious repudiation flast thus impediment plurality pose minimalism line mooring tripartite test article iii standing invites demonstrably absurd results example plurality deny standing taxpayer challenging president disbursement religious organization discrete appropriation congress explicitly allocated purpose even everyone knew congress president informally negotiated entire sum spent precise manner see ante holding nonstatutory earmarks insufficient satisfy requirement taxpayers lack standing bring establishment clause challenges executive branch use appropriated funds expenditures added vice violating congressional restrictions example congress instructs president disburse grants hospitals deems worthy president instead gives money catholic church link congressional action constitutional violation supported taxpayer standing flast missing ante indeed taking plurality word congress insulate president suits codifying truism appropriation spent executive branch manner violates establishment clause last pretense minimalism adhering prior law merely declining extend swept away fact holding flatly contradicts kendrick whole point challenge kendrick secretary congress chosen inappropriate grant recipients kendrick case equally involve relevant sense attacks executive discretion rather congressional decision congress generally authorized spending tax funds certain purposes explicitly mandate spent unconstitutional manner challenged taxpayers thus share dissent bewilderment see post opinion souter plurality fixates amount additional discretion executive branch enjoys law beyond discretion relevant establishment clause issue whether spend taxpayer funds purpose unconstitutional see ante focusing whether case involves purely discretionary executive branch expenditure emphasis added critical members plurality means wish give impression respondents legal position coherent respondents argue flast turn whether congress expressly allocated funds allegedly unconstitutional use case plainly rests psychic injury repeatedly emphasize injury flast merely governmental extraction spending tax money aid religion see brief respondents respondents refuse admit argument logically implies reasons already discussed every expenditure tax revenues alleged violate establishment clause subject suit flast course concession run headlong denial standing doremus respondents answer doremus cryptic assertion injury fairly traceable unconstitutional conduct brief respondents makes sense flast theory psychic injury injury doremus perfectly traceable way attenuated consisted psychic frustration tax funds used violation establishment clause directly caused paying teachers read bible remedied prohibition hollowness respondents traceability argument perhaps best demonstrated counsel game submission oral argument standing challenge hiring single secret service agent guarded president religious trips standing responsibilities corresponding compensation spread entire secret service protective detail tr oral arg logical consequence respondents position finds support precedents nation history taxpayer able sue whenever tax funds used alleged violation establishment clause example taxpayer challenge fact marshal paid part call courtroom order proclaiming god save honorable much respondents wish deny flast logically entails blinks reality conclude otherwise respondents prevail must endorse future ideologically motivated taxpayers roam country search governmental wrongdoing reveal discoveries federal transforming courts ombudsmen general welfare respect establishment clause issues valley forge ultimately arguments parties case opinions colleagues serve confirm flast adoption psychic injury addressed minimalism admirable judicial trait comes cost meaningless disingenuous distinctions hold sure promise engendering meaningless disingenuous distinctions future rule law ill served forcing lawyers judges make arguments deaden soul law logic reason either flast correct must accorded wide application logically dictates must abandoned entirety turn finally question iii taxpayer purely psychological displeasure funds spent allegedly unlawful manner ever sufficiently concrete particularized support article iii standing answer plainly noted outset lujan explained consisten view plaintiff raising generally available grievance government claiming harm every citizen interest proper application constitution laws seeking relief directly tangibly benefits public large state article iii case controversy evidence consistency affirmed understanding lujan relied reasoning frothingham several cases including ex parte lévitt dismissing suit challenging justice black appointment alleged violation ineligibility clause art cl richardson denying standing challenge government failure disclose cia expenditures alleged violation accounts clause art cl schlesinger reservists comm stop war rejecting challenge members congress holding commissions military reserves alleged violation incompatibility clause art cl see term relying precisely cases reasoning held unanimously suits raising generalized grievances satisfy article iii requirement injury fact concrete particularized see lance slip flast limitation psychic injury limitation suffices nexus test met cure article iii deficiency fact alleged violation specific constitutional limit taxing spending power produces taxpayer mental angst change fundamental flaw remains case taxpayer seeks relief directly tangibly benefits public large lujan supra conceivable relevance issue whether establishment clause originally conceived specific limitation taxing spending power madison remonstrance nothing whatever say question whether suits alleging violations limitation anything generalized grievances federal courts always barred considering flast flast forced rely slim reed remonstrance since better support novel conclusion violation establishment clause unique among provisions law always inflicted personalized psychic injury upon taxpayers federal courts power remedy moreover flast damaged goods fanciful nexus test demonstrated irrelevant test supposed objective also cavalier treatment standing requirement rested upon fundamental underestimation requirement importance flast explicitly erroneously premised idea article iii standing perform crucial function question whether particular person proper party maintain action force raise separation powers problems related improper judicial interference areas committed branches federal government problems arise substantive issues individual seeks adjudicated thus terms article iii limitations federal jurisdiction question standing related whether dispute sought adjudicated presented adversary context form historically viewed capable judicial resolution perceptive frenchman visiting years chief justice warren wrote words perceived false true judicial censure exercised courts legislation extend without distinction laws never give rise sort clearly formulated dispute one calls case de tocqueville democracy america mansfield winthrop transls eds emphasis added flast crabbed understanding role article iii standing plays preserving system separated powers repudiated permit complainant concrete injury require rule important constitutional issues abstract create potential abuse judicial process distort role judiciary relationship executive legislature open judiciary arguable charge providing injunction schlesinger supra see also richardson valley forge lujan twice noted explicitly flast failed recognize vital aspect article iii standing see spencer kemna lewis casey proper understanding relationship standing separation powers brought bear psychic injury even limited flast revealed contradiction basic propositions function judicial power solely decide rights individuals marbury madison cranch generalized grievances affecting public large remedy political process overruling prior precedents even precedents disreputable flast nevertheless serious undertaking understand impulse take minimalist approach laying claim honoring stare decisis requires beating flast pulp sending lower courts weakened denigrated incomprehensible ever yet somehow technically alive even addition new meaningless distinction devised today plurality taxpayer standing establishment clause cases game chance proceedings federal judges declined hear case en banc thought issue unimportant panel decision correct simply found cases lawless point quite literally panel see freedom religion foundation chao flaum concurring denial rehearing en banc easterbrook concurring denial rehearing en banc describing cases arbitrary illogical lacking comprehensiveness rationality opportunity today erase blot jurisprudence instead simply smudged call imposition logic order upon chaotic set precedents perhaps met snappy epigram life law logic experience holmes common law experience shown flast lack logical theoretical underpinning rendered doctrine jurisprudential disaster appellate judges know make course case engendered reliance interests one arrange affairs eye standing also relying random irrational think cases less warranting stare decisis respect time past time call end flast overruled jay hein director white house office community initiatives et petitioners freedom religion foundation et al writ certiorari appeals seventh circuit june justice souter justice stevens justice ginsburg justice breyer join dissenting flast cohen held plaintiffs establishment clause claim demonstrate necessary stake taxpayers outcome litigation satisfy article iii requirements controlling plurality opinion declares flast apply search opinion suggestion taxpayers less stake outcome taxpayers flast come empty plurality makes finding instead controlling opinion closes door taxpayers executive branch legislative branch caused injury see basis distinction either logic precedent respectfully dissent held flast repeated last term alleged establishment clause challenges federal spending ion spen ding money aid religion daimlerchrysler cuno slip quoting flast supra alterations original said flast importance type injury deep historical roots going back ideal religious liberty james madison memorial remonstrance religious assessments government free society may force citizen contribute three pence property support one establishment religion writings james madison hunt ed hereinafter madison quoted flast supra madison thus translated practical terms right conscience described wrote religion every man must left conviction conscience every man right every man exercise may dictate madison see also zelman souter dissenting historical matter protection liberty conscience may well central objective served establishment clause locke davey since founding country popular uprisings procuring taxpayer funds support church leaders one hallmarks religion feldman divided god america problem advocates constitutional ban establishment concerned paying taxes support religious purposes consciences told support right conscience expenditure identifiable three pence raised taxes support religious cause therefore split one another three pence implicates conscience injury government expenditures religion accurately classified psychic injury results whenever congressional appropriation executive expenditure raises hackles disagreement policy supported see ante scalia concurring judgment justice stewart recognized concurring opinion flast said every taxpayer claim personal constitutional right taxed support religious institution thus distinguished case one taxpayer sought air generalized grievance federal dispute taxpayer money identifiable amounts funding conferences alleged purpose promoting religion cf doremus board ed hawthorne taxpayers therefore seek extend flast ante plurality opinion merely apply executive agencies spend identifiable sums tax money religious purposes less congress authorizes thing taxpayers suffer injury recognize injury sufficient article iii serious question elements standing enquiry injury indisputably traceable spending likely redressed injunction prohibiting allen wright see also cuno supra slip injunction spending course redress injury plurality points separation powers explain distinction legislative executive spending decisions see ante difference point view judicial branch review executive decision judicial evaluation congressional one owe respect branches former latter one suggested establishment clause lacks applicability executive uses money surely violate establishment clause department health human services draw general appropriation build chapel weekly church services less statute required good reason executive accomplish exercise discretion exactly congress legislation establishment clause protection melt bowen kendrick recognized equivalence challenge congressional spending bill claim executive branch spending appropriation violation establishment clause held claim funds used improperly individual grantees less challenge congressional taxing spending power simply funding authorized congress flowed administered secretary added questioned standing taxpayer plaintiffs raise establishment clause challenges even claims raised questions administratively made grants plurality points statute bowen expressly authorized appropriated specific funds grantmaking expressly contemplated moneys might go projects involving religious groups ante true reason think matter every indication bowen bowen already found statute valid face turned taxpayers challenge see case read hold taxpayers standing claim congressional action implementation violates establishment clause thus bowen plurality distinction congressional mandate one hand executive discretion ante arbitrary hard manage statute constitutional complaints must exercise executive discretion line drawn bowen case us ii flast standing assert right conscience class mistake think case unique recognizing standing plaintiff without injury flesh purse cognizable harm takes account nature interest protected reason constitutional component standing doctrine incorporates concepts concededly susceptible precise definition leaving impossible make application constitutional standing requirement mechanical exercise allen question ultimately whether injury alleged abstract otherwise appropriate considered judicially cognizable case economic physical harms course injury fact question straightforward one strays obvious cases enquiry turn subtle esthetic harms sufficient article iii standing forced compete uneven playing field based race without showing economic loss resulted living racially gerrymandered electoral district injuries concrete seeing one tax dollars spent religion recognized one enough standing see friends earth laidlaw environmental services toc esthetic injury northeastern chapter associated gen contractors america jacksonville fact inability compete equal footing bidding process loss contract hays living racially gerrymandered electoral district say sort alleged injury satisfy article iii intangible harms must evaluated case thus flast speaks recognition shared majority today government spends money religious purposes taxpayer injury serious concrete enough judicially cognizable allen supra judgment sufficient injury takes account madisonian relationship tax money conscience equally reflects founders pragmatic conviction individual religious liberty achieved best government stripped power tax support otherwise assist religions everson board ed ewing realization continuing modern day favoritism religion message nonadherents outsiders full members political community mccreary county american civil liberties union quoting santa fe independent school dist doe turn quoting lynch donnelly concurring omissions original taxpayers case alleged type injury seen sufficient standing affirm footnotes see exec order cfr comp exec order cfr comp exec order cfr comp exec order fed reg see also daimlerchrysler cuno slip standing rejected alleged injury particularized instead grievance taxpayer indefinite way common people quoting defenders wildlife asarco kadish opinion kennedy eneralized grievances brought concerned citizens cognizable federal courts valley forge christian college americans separation church state ssertion right particular kind government conduct government violated acting differently alone satisfy requirements art iii richardson taxpayer may federal forum air generalized grievances conduct government allocation power federal quoting flast cohen stewart concurring internal quotation marks omitted schlesinger reservists comm stop war respondents seek judicial branch compel executive branch act conformity incompatibility clause constitution interest shared citizens claimed nonobservance standing alone adversely affect generalized interest citizens constitutional governance abstract injury frothingham mellon decided massachusetts mellon party invokes power judicial review must able show statute invalid sustained immediately danger sustaining direct injury result enforcement merely suffers indefinite way common people generally around time act passed flast decided great majority nonpublic elementary secondary schools associated church example percent nonpublic elementary schools percent nonpublic secondary schools religiously affiliated dept health education welfare statistics nonpublic elementary secondary schools congress surely understood much aid mandated statute find way religious schools see stat appropriating available allocation within executive office president valley forge also relied second rationale authorizing act exercise congress power property clause art iv cl taxing spending clause art conclusion merely provided additional perhaps redundan basis denying claim standing already foreclosed based congressional action example statute noted problems adolescent premarital sex pregnancy best approached variety integrated essential services provided adolescents families religious charitable organizations among groups went mandate federally provided services area emphasize provision support family members religious charitable organizations voluntary associations groups directed demonstration projects funded government shall make use support systems religious organizations required grant applicants describe involve religious charitable organizations projects relevant congress may informally earmarked portions general executive branch appropriations fund offices centers whose expenditures issue see fundamental principle appropriations law merely appropriates amounts without statutorily restricting done funds clear inference arises intend impose legally binding restrictions indicia committee reports legislative history funds expected spent establish legal requirements agency lincoln quoting ltv aerospace comp see also tva hill expressions committees dealing requests appropriations equated statutes enacted congress footnotes text statute authorize teachers read bible mandated least five verses taken portion holy bible known old testament shall read caused read without comment public school classroom presence pupils therein assembled teacher charge opening school upon every school day rev stat emphasis added natural impulse respond portion teachers salary corresponded time required read bible de minimis even flast decency seize de minimis exception distinguish doremus relied exclusively madison remonstrance justify conclusion establishment clause specific limitation taxing spending power see flast simultaneously ignore madison admonition authority force citizen contribute three pence property support one establishment may force conform establishment cases whatsoever quoting madison remonstrance emphasis added explanation suffice regard justice kennedy unlike members plurality openly avowedly contends flast correctly decided respondents nevertheless lose case ante concurring opinion thus distinction justice affirms propositions begin comprehend amorphous concerns motivate ante bear upon whether requirement grounded article iii criteria injury fact traceability redressability dissent oblique suggestion doremus involve identifiable amoun taxpayer funds post opinion souter persuasive one need consult cpa realize portion school day teachers educational responsibilities read bible corresponded fraction teachers salaries amount money might well inconsequential probably greater three pence see supra true occasionally dicta described prohibition generalized grievances merely prudential bar fountainhead dicta warth seldin supported statement naked citation schlesinger richardson lévitt cases squarely rested article iii considerations analysis lujan lance confirms footnotes plurality warns parade horribles result standing challenge executive action federal activities ultimately funded congressional appropriation ante even article iii standing cases posited plurality appeals thought least sometimes mean taxpayers prevail suits claims frivolous merits fail see harm dismissing failure state claim instead lack jurisdiction degree claims meritorious fear many provide compelling reason much less reason grounded article iii keep heard bowen also indicated barrier standing valley forge christian college americans separation church state taxpayers challenged exercise executive authority pursuant property clause article iv bowen kendrick valley forge first discussed executive rather legislative nature action issue perhaps redundantly pointed distinction property clause taxing spending clause although time valley forge might taken support distinction plurality draws today bowen said valley forge rested distinction property clause one hand taxing spending clause see also valley forge supra noting transfer property religious college involved expenditure funds although plurality makes much fact injury case generalized ante shared ante properties strip plaintiff standing see federal election akins often fact interest abstract fact widely shared go hand hand association invariable harm concrete though widely shared found outside establishment clause context plurality points found injury taxpayer funds improperly expended suffice standing see ante citing examples always competitors funds make better plaintiffs indeed appears competitor accepting importance injury reason refuse standing prudential matter