Holding: ?s lack standing, because the governmental action was authorized not by the Taxing and Spending Clause, by rather, by the Property clause (Art IV, §3, Cl.2). Therefore, the Flast exception to the general rule against taxpayer standing does not apply.

Rule: Today, probably only suits virtually identical to Flast (suits alleging that congressional action taken under the “Taxing and Spending” law violates the Establishment Clause) may be brought by taxpayers.