The Supreme Court held that payment of taxes does not establish the standing to sue necessary to challenge the constitutionality of congressional spending statutes.
Harriet Frothingham filed suit as a federal taxpayer to prevent the secretary of the treasury from spending money under the Maternity Act of 1921, which provided grants to the states for programs designed to reduce maternal and infant mortality. She alleged that the statute violated the Tenth Amendment and that it also deprived taxpayers of property without due process of law.
By a 9-0 vote, the Supreme Court ruled that the suit was not a legitimate judicial controversy because Frothingham lacked standing to sue. Justice George Sutherland
Everson v. Board of Education of Ewing Township
Flast v. Cohen
Richardson, United States v.
Separation of powers