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''Allen v. Wright'', , was a United States Supreme Court case that determined that citizens do not have standing to sue a federal government agency based on the influence that the agency's determinations might have on third parties. == Background == The Internal Revenue Service denies tax-exempt status under the Internal Revenue Code to racially discriminatory private schools, and has established guidelines and procedures for determining whether a particular school is in fact racially nondiscriminatory. As a consequence, those private schools deemed by the IRS to be racially discriminatory are not eligible to receive tax deductible charitable contributions. Plaintiffs/respondents, parents of African-American children in seven states where public schools had recently been desegregated, brought a nationwide class action lawsuit against the Internal Revenue Service in federal district court, contending that IRS guidelines and procedures for determining whether private schools were racially discriminatory, and subsequent denial of tax exempt status to such schools, were insufficient. Federal law prohibited tax-exempt status to private schools that discriminate on the basis of race, but the parents contended that the standards the IRS used to determine if a school was discriminating were not capable of identifying all of the discriminating private schools. White parents were therefore able to avoid integration by sending their children to the private schools and deducting charitable contributions to the institution, thereby making it harder for black children to attend integrated schools. Respondents also alleged that many racially segregated private schools (segregation academies) were created or expanded in respondents' communities at the time the public schools were undergoing desegregation, and had received tax exemptions despite the IRS policy and guidelines; and that these unlawful tax exemptions harmed respondents in that they constituted tangible financial aid for racially segregated educational institutions, and encouraged the organization and expansion of institutions that provided segregated educational opportunities for white students avoiding attendance in the public schools. Respondents did not allege that their children had ever applied or would ever apply for admission to any private school. Respondents sought declaratory and injunctive relief. The District Court dismissed the complaint on the ground that respondents lacked standing to bring the suit and the Court of Appeals reversed. The United States Supreme Court granted cert. Two injuries were alleged: # Direct harm by government financial aid (through allowing tax deductions for donations) to discriminatory schools. This was argued to be a stigmatic injury because of the appearance of government approval for discrimination against blacks. # Tax exemptions for discriminatory schools impaired the ability of blacks to force desegregation of public schools, because white parents would simply withdraw their children from public schools and place them in discriminatory private schools. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Allen v. Wright」の詳細全文を読む スポンサード リンク
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