# Florida Audubon Society v. Lloyd M. Bentsen, Secretary of the Treasury, and Margaret Richardson, Commissioner of the Internal Revenue Service > Court of Appeals for the D.C. Circuit · August 20, 1996 · 94 F.3d 658 URL: https://www.frixlaw.com/law-library/cases/9489525 ## Case - **Full name:** FLORIDA AUDUBON SOCIETY, Et Al., Appellants, v. Lloyd M. BENTSEN, Secretary of the Treasury, and Margaret Richardson, Commissioner of the Internal Revenue Service, Appellees - **Court:** Court of Appeals for the D.C. Circuit - **Decided:** August 20, 1996 - **Citations:** 94 F.3d 658; 320 U.S. App. D.C. 324; 27 Envtl. L. Rep. (Envtl. Law Inst.) 20098; 43 ERC (BNA) 1072; 78 A.F.T.R.2d (RIA) 6161; 1996 U.S. App. LEXIS 20883; 1996 WL 468696 - **Precedential status:** Published - **Opinion:** Concurrence by Buckley - **Judges:** Edwards, Wald, Silberman, Buckley, Williams, Ginsburg, Sentelle, Henderson, Randolph, Rogers, Tatel - **Cited by:** 618 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/9489525 ## How later opinions describe it (automated extraction) - holding that injury-in-fact test was not satisfied and plaintiffs did not have standing to bring action where no EIS was prepared upon Secretary of the Treasury’s extension of a tax credit for use of certain gasoline-ethanol blends to use of *254 blends of gasoline and a fuel … - concluding that wildlife organizations failed to establish causation in challenge to tax credits for alternative fuel additive that allegedly caused more ethanol production, which increased corn and sugar production, which in turn increased agricultural pollution, which would … - holding that Plaintiffs failed to produce competent evidence of injury where they relied on expert’s speculative testimony that a tax credit would encourage farmers to increase corn or sugar production in a manner that would increase agricultural pollution and damage wildlife … - holding that petitioners’ standing in challenging IRS’s rulemaking, in which IRS promulgated a *699 tax credit for gasoline additives without preparing an environmental impact, is determined in accordance with “procedural-rights” line of cases deriving from Lujan - holding that petitioners’ standing in challenging IRS’s rulemaking, in which IRS promulgated a tax credit for gasoline additives without preparing an environmental impact, is determined in accordance with “procedural-rights” line of cases deriving from Lujan ## Opinion text BUCKLEY, Circuit Judge, concurring: I agree with the dissent that the court’s opinion imposes an unduly heavy burden on appellants to establish standing in a NEPA challenge. Quite simply, the court now requires that a litigant be able to establish the nature and likelihood of the environmental injury that it is the purpose of an environmental impact statement to identify. We had it essentially right in City of Los Angeles. Nevertheless, because I agree that appellants have failed to establish the necessary “nexus” between the tax credit and the injuries they foresee, I must concur in the judgment of the court. I say “must” because I regret that the court has adopted new criteria for the establishment of standing in NEPA cases that will erode the effectiveness of one of the most important environmental measures of the past generation. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/9489525. Public record. Not legal advice.