Arizona Christian School Tuition Organization v. Winn — Kagan, J., Dissenting

Summary

Justice Kagan, joined by Justices Ginsburg, Breyer, and Sotomayor, dissents arguing that taxpayers should have standing under Flast v. Cohen to challenge Arizona’s tax credit under the Establishment Clause. The dissent claims the majority’s distinction between appropriations and tax expenditures is arbitrary and erodes Flast’s guarantee of taxpayer access to courts. Justice Scalia concurred, suggesting Flast should be repudiated but joining the majority because it applied Flast rather than distinguishing it.