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Open Access. Powered by Scholars. Published by Universities.®

2007

Tax Law

Seattle University School of Law

Flask

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A Call For Judicial Restraint: Federal Taxpayer Grievances Challenging Executive Action, Debra L. Lowman Jan 2007

A Call For Judicial Restraint: Federal Taxpayer Grievances Challenging Executive Action, Debra L. Lowman

Seattle University Law Review

This Article calls upon the Supreme Court to stay the Judiciary's hand in taxpayer grievances concerning purely executive action. Parts II and III of the Article provide the relevant background material for an understanding of the subject matter. Specifically, Part I recounts the evolution of taxpayer standing, taking the reader from the Supreme Court's decision in Frothingham to its counterpoint decision in Flast. Part III summarizes the Seventh Circuit's unprecedented decision in Freedom. Part IV demonstrates that taxpayer standing as conceived by the Freedom court does not conform to the standing paradigm formulated in Flast, and moreover, …