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Simon v. Eastern Kentucky Welfare Rights Organization

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Simon v. Eastern Kentucky Welfare Rights Organization
Argued December 10, 1975
Decided June 1, 1976
Full case nameWilliam E. Simon, Secretary of the Treasury, et al., Petitioners, v. Eastern Kentucky Welfare Rights Organization et al.
Citations426 U.S. 26 (more)
96 S.Ct. 1917, 48 L.Ed.2d 450
ArgumentOral argument
Case history
PriorEastern Kentucky Welfare Rights Organization v. Simon, 506 F.2d 1278 (D.C. Cir. 1974)
Holding
The District Court should have granted petitioners' motion to dismiss because respondents failed to establish their standing to bring this suit.
Court membership
Chief Justice
Warren E. Burger
Associate Justices
William J. Brennan Jr. · Potter Stewart
Byron White · Thurgood Marshall
Harry Blackmun · Lewis F. Powell Jr.
William Rehnquist · John P. Stevens
Case opinions
MajorityPowell, joined by Burger, Stewart, White, Blackmun, Rehnquist
ConcurrenceStewart
ConcurrenceBrennan (in judgment), joined by Marshall
Stevens took no part in the consideration or decision of the case.

Simon v. Eastern Kentucky Welfare Rights Organization, 426 U.S. 26 (1976), was a United States Supreme Court case decided in 1976. In a majority opinion authored by Lewis F. Powell, Jr., the Court held that the Eastern Kentucky Welfare Rights Organization and other respondents did not have Article III standing to challenge a specific revenue ruling issued by the Internal Revenue Service (IRS). The revenue ruling had extended favorable treatment to hospitals that limited the availability of non-emergency treatment to indigent patients, and multiple indigent individuals and organizations representing them had filed a lawsuit challenging the ruling on the grounds that it violated the Administrative Procedure Act and was inconsistent with the Internal Revenue Code of 1954. The organizations and individuals, including the Eastern Kentucky Welfare Rights Organization, had claimed to have standing because the policy encouraged hospitals to deny care to indigent patients, but the Supreme Court dismissed this idea as "purely speculative" and insufficient to establish standing. It also noted that the suit was not filed against the hospitals that had allegedly refused medical treatment to individual patients, but was instead filed against officials in the United States Department of the Treasury.

References