# Simon v. Eastern Kentucky Welfare Rights Organization > Supreme Court of the United States · June 1, 1976 · 426 U.S. 26 URL: https://www.frixlaw.com/law-library/cases/9426424 ## Case - **Full name:** SIMON, SECRETARY OF THE TREASURY, Et Al. v. EASTERN KENTUCKY WELFARE RIGHTS ORGANIZATION Et Al. - **Court:** Supreme Court of the United States - **Decided:** June 1, 1976 - **Citations:** 426 U.S. 26; 38 A.F.T.R.2d (RIA) 5027; 96 S. Ct. 1917; 48 L. Ed. 2d 450; 1976 U.S. LEXIS 152 - **Precedential status:** Published - **Opinion:** Concurrence by Stewart - **Judges:** Blackmun, Brennan, Burger, Powell, Stewart, White - **Cited by:** 3,391 later opinions in the Frix Law Library ## Citator (automated) - No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases. - Full citator and citing cases: https://www.frixlaw.com/law-library/cases/9426424 ## How later opinions describe it (automated extraction) - holding that indigent plaintiffs, who alleged that a regulation affording favorable tax treatment to certain hospitals that provided only limited services to indigent patients "encouraged" those hospitals to deny them service, lacked standing to challenge the regulation, reaso… - holding, in a challenge to an IRS revenue ruling allowing favorable tax treatment to nonprofit hospitals that offered indigents only emergency room service, that the plaintiffs failed to establish redressability where, if such treatment were rescinded, it was "just as plausibl… - holding that an IRS Revenue Ruling "allowing favorable tax treatment to a nonprofit hospital that offered only emergency-room services to indigents" did not cause hospitals to deny other services to indigents because "[i]t is purely speculative whether the denials... fairly ca… - holding the indigent plaintiffs lacked standing to challenge an Internal Revenue Service Ruling that provided favorable tax treatment to hospitals who denied certain services to indigents, because it was “purely speculative” whether the denials of service could be traced to th… - holding that the IRS’s advantageous tax treatment of hospitals who denied certain services to the indigent did not cause indigent plaintiffs’ injury, be cause “[i]t is purely speculative whether the denials of service ... fairly can be traced to [the IRS’s] ‘encouragement’ or … ## Opinion text Mr. Justice Stewart, concurring. I join the opinion of the Court holding that the plaintiffs in this case did not have standing to sue. I add only that I cannot now imagine a case, at least outside the First Amendment area, where a person whose own tax liability was not affected ever could have standing to litigate the federal tax liability of someone else. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/9426424. Public record. Not legal advice.