Fungibility Part Two: A Taxing Opinion
By Mike Dorf Speaking of the fungibility of money--which I was speaking about just yesterday --what should one make of last week's Supreme Court decision in Arizona Christian School Tuition Organization ("ACSTO") v. Winn ? The case holds that taxpayers lack standing (qua taxpayers) to bring an Establishment Clause challenge to a state tax credit for those who donate to organizations that provide private school scholarships, including scholarships for private religious schools that discriminate on the basis of religion. The plaintiffs argued that the state could not--consistent with the Establishment Clause--directly fund religious discrimination, and so it could not do it through the tax code. That argument might be wrong on the merits. After all, a line of Supreme Court cases holds that where the government makes some benefit (such as a sign-language interpreter or private school vouchers) available to private parties, the fact that some of those private pa...