James McCafferty v. the Oxford American Literary Project, Inc.

Summary

The court affirmed summary judgment for Oxford American, holding that McCafferty could not maintain a public-funds illegal-exaction claim because the challenged UCA cash funds were generated from auxiliary operations and investment income, not taxation or the state treasury. The court rejected a but-for theory that funds become tax-derived merely because they were generated by a tax-supported institution. Justice Hart concurred on the ground that the requested relief and failure to join necessary parties defeated the suit, while Justice Wynne, joined by Chief Justice Brill and Justice Baker, would have found taxpayer standing and reversed and remanded.