392 U.S. 83 (1968)
- The court reversed a judgment that had dismissed an action brought by appellant taxpayers against appellees, a federal agency and its officials, on the grounds that appellants lacked standing to challenge expenditure of federal tax funds for alleged violation of the Establishment and Free Exercise Clauses of U.S. Constitutional Amendment I.
- The court held that a taxpayer would have standing consistent with U.S. Constitutional art. III to invoke federal judicial power when he alleged that congressional action under the Taxing and Spending Clause was in derogation of those constitutional provisions which operated to restrict the exercise of the taxing and spending power.
- Under the test announced here, appellants satisfied both nexuses of the test.
- Appellants' constitutional challenge was made to an exercise by Congress of its power under U.S. Constitutional art. I, § 8, and the challenged program involved a substantial expenditure of federal tax funds.
- Furthermore, appellants alleged that the challenged expenditures violated the Establishment and Free Exercise Clauses.
- Appellants' complaint contained sufficient allegations to give them standing to invoke a federal court's jurisdiction.
The court reversed a judgment dismissing appellant taxpayers' action for the alleged unconstitutional expenditure of federal funds under a federal statute because under a test announced in the decision, appellants' complaint contained sufficient allegations to invoke a federal court's jurisdiction.