Arizona Christian School Tuition Organization v. Kathleen M. Winn Gale Garriott

Summary

This case concerns taxpayers' standing to challenge Arizona's tax credit program for contributions to private school tuition organizations. The Court held that taxpayers lack standing under Article III because the tax credit is distinct from government spending under Flast v. Cohen, as it does not extract taxpayer funds from the treasury. Justice Kagan, dissenting, would have found standing because the tax credit functions like a direct appropriation.