Arizona Christian School Tuition Organization v. Winn, No. 09-987; U.S. Supreme Court; opinion by Kennedy, J.; concurrence by Scalia, J.; dissent by Kagan, J.; decided April 4, 2011. On certiorari to the U.S. Court of Appeals for the Ninth Circuit, together with No. 09-991, Garriott, Director, Arizona Department of Revenue v. Winn .
Respondents, Arizona taxpayers, sued petitioner, the director of the State Department of Revenue, challenging Ariz. Rev. Stat. Ann. § 43-1089 on Establishment Clause grounds. The Arizona law gives tax credits for contributions to school tuition organizations, or STOs, which then use the contributions to provide scholarships to students attending private schools, including religious schools. Petitioner Arizona Christian School Tuition Organization and others later intervened. The District Court dismissed the suit for failure to state a claim. Reversing, the Ninth Circuit held that respondents had standing as taxpay-ers under Flast v. Cohen , 392 U.S. 83, and had stated an Establishment Clause claim.
