Kay Ansley v. Marion Warren , 861 F.3d 512 ( 2017 )


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  •                                              PUBLISHED
    UNITED STATES COURT OF APPEALS
    FOR THE FOURTH CIRCUIT
    No. 16-2082
    KAY DIANE ANSLEY; CATHERINE MCGAUGHEY; CAROL ANN PERSON;
    THOMAS ROGER PERSON; KELLEY PENN; SONJA GOODMAN,
    Plaintiffs - Appellants,
    v.
    MARION WARREN, in his Official Capacity as Director of the North Carolina
    Administrative Office of the Courts,
    Defendant - Appellee.
    ---------------------------------------------------
    NORTH CAROLINA VALUES COALITION; THOMAS MORE LAW
    CENTER; BRENDA BUMGARNER; CHRISTIAN LEGAL SOCIETY;
    NATIONAL ASSOCIATION OF EVANGELICALS,
    Amici Supporting Appellee.
    Appeal from the United States District Court for the Western District of North Carolina,
    at Asheville. Max O. Cogburn, Jr., District Judge. (1:16-cv-00054-MOC-DLH)
    Argued: May 10, 2017                                           Decided: June 28, 2017
    Before WILKINSON, KEENAN, and THACKER, Circuit Judges.
    Affirmed by published opinion. Judge Wilkinson wrote the opinion, in which Judge
    Keenan and Judge Thacker joined.
    ARGUED: S. Luke Largess, TIN FULTON WALKER & OWEN, PLLC, Charlotte,
    North Carolina, for Appellants.       Olga Eugenia Vysotskaya de Brito, NORTH
    CAROLINA DEPARTMENT OF JUSTICE, Raleigh, North Carolina, for Appellee. ON
    BRIEF: Jacob H. Sussman, John W. Gresham, Cheyenne N. Chambers, TIN FULTON
    WALKER & OWEN, PLLC, Charlotte, North Carolina; Meghann K. Burke, BRAZIL &
    BURKE, P.A., Asheville, North Carolina; Crystal M. Richardson, LAW OFFICE OF
    CRYSTAL M. RICHARDSON, Charlotte, North Carolina, for Appellants. Josh Stein,
    North Carolina Attorney General, Amar Majmundar, Special Deputy Attorney General,
    NORTH CAROLINA DEPARTMENT OF JUSTICE, Raleigh, North Carolina, for
    Appellee. Deborah J. Dewart, Swansboro, North Carolina, for Amicus North Carolina
    Values Coalition. Richard Thompson, Kate Oliveri, THOMAS MORE LAW CENTER,
    Ann Arbor, Michigan; B. Tyler Brooks, MILLBERG GORDON STEWART PLLC,
    Raleigh, North Carolina, for Amicus Thomas More Law Center. Mary E. McAlister,
    Lynchburg, Virginia, Mathew D. Staver, Anita L. Staver, Horatio G. Mihet, LIBERTY
    COUNSEL, Orlando, Florida, for Amicus Brenda Bumgarner. Kimberlee Wood Colby,
    CENTER FOR LAW & RELIGIOUS FREEDOM, Springfield, Virginia, for Amici
    Christian Legal Society and National Association of Evangelicals.
    2
    WILKINSON, Circuit Judge:
    Three couples assert that North Carolina’s Senate Bill 2 (“S.B. 2”), which allows
    state magistrates to recuse themselves from performing marriages on account of a
    religious objection, violates the Establishment Clause. But the plaintiffs, all of whom are
    either married or engaged, do not claim that the state has impeded their right to get
    married. Instead, they challenge the religious exemption as taxpayers who object to the
    alleged spending of public funds in aid of religion. In light of the Supreme Court’s
    admonitions on the narrow scope of taxpayer standing, we affirm the judgment of the
    district court that plaintiffs lack standing to press this claim.
    I.
    At the heart of this lawsuit is a debate over the extent to which religious
    accommodations can coexist with the constitutional right to same-sex marriage. In 2012,
    the citizens of North Carolina voted to amend their state constitution to limit the
    definition of marriage to heterosexual couples. Two years later, a federal district court
    ruled that the restriction against same-sex marriage violated the Fourteenth Amendment.
    See Gen. Synod of the United Church of Christ v. Resinger, 
    12 F. Supp. 3d 790
    (W.D.N.C. 2014). The director of the North Carolina Administrative Office of the Courts
    (“NCAOC”) instructed state magistrates to begin conducting marriage ceremonies for all
    couples presenting a valid marriage license. Under North Carolina law at the time, any
    magistrate who refused “to discharge any of the duties of his office” could be removed
    from office and face misdemeanor charges. See N.C. Gen. Stat. § 14-230.
    3
    The North Carolina legislature quickly responded. On January 28, 2015, the
    President Pro Tempore of the Senate filed S.B. 2. Section 1 of the bill granted magistrates
    and registers of deeds the right to declare “any sincerely held religious objection” to
    performing certain kinds of marriages, after which they would be recused from
    participating in any marriages for a six-month period. If all of the officials in a county
    recused themselves, the NCAOC would arrange to bring a willing magistrate from
    another county to conduct marriages. Sections 2 and 3 revised the General Statutes to
    remove any offenses related to an official’s recusal from a marriage ceremony. Section 4
    recast the magistrates’ individual duty to perform marriages as a collective responsibility
    and set a minimum requirement that magistrates remain available to conduct marriages at
    least ten hours per week. Finally, Section 5 provided that any magistrate who resigned
    and was subsequently rehired within ninety days of the effective date of S.B. 2 would
    receive full retirement service credit for the gap in service.
    The House of Representatives approved the bill on May 28, 2015. Governor
    McCrory vetoed it the same day. Undaunted, the legislature overrode the Governor’s veto
    on June 11, 2015 and S.B. 2 became law.
    Plaintiffs brought this § 1983 action against the current director of the NCAOC,
    asserting that S.B. 2 violates the Establishment Clause by authorizing the spending of
    public funds in aid of religion. In particular, plaintiffs challenge two sets of expenditures.
    First, they allege that since the passage of S.B. 2, all of the magistrates in McDowell
    County have recused themselves from performing marriages. In the course of carrying
    out these religious exemptions, Section 1 directs the NCAOC to expend public funds
    4
    transporting magistrates from Rutherford County to perform marriages in McDowell
    County and transporting magistrates from McDowell County to perform other judicial
    duties in Rutherford County. Second, Section 5 directs the NCAOC to make a one-time
    payment into the state retirement system on behalf of each reappointed magistrate.
    The district court held that plaintiffs lacked taxpayer standing and dismissed the
    claim. Because the expenditures contemplated by S.B. 2 to administer the recusals were
    merely incidental, the court concluded that their suit did not fall within the narrow
    confines of Flast v. Cohen, 
    392 U.S. 83
    (1968). This appeal followed.
    II.
    Article III of the Constitution limits the federal judicial power to the resolution of
    “Cases” or “Controversies.” An essential element of this bedrock principle is that any
    party who invokes the court’s authority must establish standing. Arizona Christian Sch.
    Tuition Org. v. Winn, 
    563 U.S. 125
    , 133 (2011). To demonstrate standing, a plaintiff must
    prove that he has suffered a “concrete and particularized” injury that is “fairly traceable
    to the challenged conduct of the defendant” and is likely to be redressed by a favorable
    judicial decision. Lujan v. Defenders of Wildlife, 
    504 U.S. 555
    , 560–61 (1992). In other
    words, a party’s “keen interest in the issue” is insufficient by itself to meet Article III’s
    requirements. Hollingsworth v. Perry, 
    133 S. Ct. 2652
    , 2659 (2013). “[C]oncerned
    bystanders” may not marshal the judiciary as a “vehicle for the vindication of value
    interests”—the exercise of judicial power is restricted to litigants who seek to rectify a
    personal and discrete harm. 
    Id. at 2663
    (quoting Diamond v. Charles, 
    476 U.S. 54
    , 62
    (1986)).
    5
    The concept of standing finds its roots in the “idea of separation of powers.” Allen
    v. Wright, 
    468 U.S. 737
    , 752 (1984). By confirming that the legal questions presented to
    the court are resolved “in a concrete factual context” rather than “in the rarefied
    atmosphere of a debating society,” Valley Forge Christian Coll. v. Americans United for
    Separation of Church & State, Inc., 
    454 U.S. 464
    , 472 (1982), the doctrine ensures that
    “we act as judges, and do not engage in policymaking properly left to elected
    representatives,” 
    Hollingsworth, 133 S. Ct. at 2659
    . After all, the federal courts “are not
    empowered to seek out and strike down any governmental act that they deem to be
    repugnant to the Constitution.” Hein v. Freedom from Religion Foundation, Inc., 
    551 U.S. 587
    , 598 (2007) (plurality opinion). “Vindicating the public interest (including the
    public interest in Government observance of the Constitution and laws)” is the function
    of the state and federal political branches. 
    Lujan, 504 U.S. at 576
    ; see also United States
    v. Richardson, 
    418 U.S. 166
    , 188 (1974) (Powell, J., concurring) (“The public confidence
    essential to the [judiciary] and the vitality critical to the [representative branches] may
    well erode if we do not exercise self-restraint in the utilization of our power to negative
    the actions of the other branches.”).
    These basic axioms outlining the proper role of the judiciary guide our approach to
    plaintiffs’ claim.
    III.
    Although the concept of injury is often “elusive” in Establishment Clause claims,
    see Suhre v. Haywood County, 
    131 F.3d 1083
    , 1085 (4th Cir. 1997) (quoting Murray v.
    City of Austin, 
    947 F.2d 147
    , 151 (5th Cir. 1991)), in the classic case a challenger
    6
    demonstrates standing by alleging a distinct personal harm. One line of cases grants
    standing based on the particularized injury that is caused by “unwelcome” contact with
    state-sponsored “religious exercises,” such as mandatory prayer in a public school
    classroom. See Valley 
    Forge, 454 U.S. at 486
    n.22 (citing Sch. Dist. of Abington
    Township v. Schempp, 
    374 U.S. 203
    (1963)). Another set of decisions recognizes
    standing if a law or practice “disadvantages a particular religious group or particular
    nonreligious group,” 
    Winn, 563 U.S. at 145
    , such as when the state imposes more
    onerous regulatory requirements on certain religious faiths, see Larson v. Valente, 
    456 U.S. 228
    (1982).
    These sorts of familiar Establishment Clause injuries are not present here.
    Plaintiffs concede that the state has not impeded or restricted their opportunity to get
    married. One same-sex couple married in 2014, another same-sex couple is engaged to be
    married, and the last pair of plaintiffs, an interracial couple, married in 1976.
    Nonetheless, they contend that their status as North Carolina taxpayers affords them
    standing to challenge S.B. 2. Because plaintiffs’ claim does not fall within the narrow
    exception to the general bar against taxpayer standing, their suit must be dismissed.
    The Supreme Court has repeatedly held that a taxpayer’s interest in ensuring that
    collected funds are spent in accordance with the Constitution is “too generalized and
    attenuated” to confer Article III standing. 
    Hein, 551 U.S. at 599
    . This precept was first
    announced in Frothingham v. Mellon, 
    262 U.S. 447
    (1923), where the Court rejected a
    federal taxpayer’s argument that she had standing by virtue of her personal tax liability to
    challenge the constitutionality of the Maternity Act of 1921. The “effect upon future
    7
    taxation,” the Court reasoned, is too “remote, fluctuating and uncertain” to give rise to
    the kind of redressable personal injury required under Article III. 
    Id. at 487.
    And the
    plaintiff’s “interest in the moneys of the treasury” is not a particularized interest but one
    “shared with millions of others.” 
    Id. Accordingly, Frothingham
    concluded that the
    “administration of any statute, likely to produce additional taxation to be imposed upon a
    vast number of taxpayers . . . is essentially a matter of public and not of individual
    concern.” Id.; see also Doremus v. Bd. of Educ., 
    342 U.S. 429
    , 433–34 (1952).
    In Flast v. Cohen, however, the Supreme Court carved out a narrow exception to
    the general rule against taxpayer standing, holding that federal taxpayers have standing to
    bring an Establishment Clause challenge to a congressional statute that distributed federal
    funds to parochial schools. The Court explained that taxpayers have standing when two
    conditions are met. First, there must be a “logical link” between the plaintiff’s taxpayer
    status and the “type of legislative enactment attacked.” 
    Flast, 392 U.S. at 102
    . Plaintiffs
    must allege more than “an incidental expenditure of tax funds in the administration of an
    essentially regulatory statute.” 
    Id. They instead
    need to challenge legislation passed under
    the taxing and spending power—those expenditures “funded by a specific congressional
    appropriation” and disbursed pursuant to “a direct and unambiguous congressional
    mandate.” 
    Hein, 551 U.S. at 604
    . Second, there must be a “nexus” between the plaintiff’s
    taxpayer status and the “precise nature of the constitutional infringement being alleged.”
    
    Flast, 392 U.S. at 102
    . Under this requirement, the taxpayer must show that “his tax
    money is being extracted and spent in violation of specific constitutional protections.” 
    Id. at 106.
    Taken together, the plaintiffs in Flast met both conditions based on the allegation
    8
    that federal funds had been “transferred through the Government’s Treasury to a sectarian
    entity” in violation of the Establishment Clause. 
    Winn, 563 U.S. at 139
    –40; see also
    
    Flast, 392 U.S. at 105
    –06.
    In recent decades the Supreme Court came to recognize that Flast “gave too little
    weight” to the “separation-of-powers concerns” underlying standing. 
    Hein, 551 U.S. at 611
    . The Court issued a steady drumbeat of decisions emphasizing the narrow contours
    of the taxpayer exception. The Court has made clear that “Flast turned on the unique
    features of Establishment Clause violations,” 
    Winn 563 U.S. at 139
    , and has refused to
    extend the exception to suits alleging breaches of any other constitutional provision, see
    DaimlerChrysler Corp. v. Cuno, 
    547 U.S. 332
    (2006) (Commerce Clause); Schlesinger v.
    Reservists Comm. to Stop the War, 
    418 U.S. 208
    (1974) (Incompatibility Clause);
    Richardson, 
    418 U.S. 166
    (Statement and Account Clause). And the Court has likewise
    declined to expand taxpayer standing to challenges that do not involve specific legislative
    appropriations under the taxing and spending power. See Winn, 
    563 U.S. 125
    (no
    taxpayer standing to challenge tax credits or other “tax expenditures”); Hein, 
    551 U.S. 587
    (no taxpayer standing to challenge federal executive actions financed by general
    appropriations); Valley Forge, 
    454 U.S. 464
    (no taxpayer standing to challenge an
    agency’s decision to transfer a tract of property pursuant to the Property Clause).
    Given that the Supreme Court has expressly upheld taxpayer standing on just two
    occasions, see Flast, 
    392 U.S. 83
    ; Bowen v. Kendrick, 
    487 U.S. 589
    (1988), the
    application of the doctrine has been narrowly circumscribed. Tellingly, plaintiffs’ brief
    largely relies upon cases where taxpayer standing has not been found. Although Flast has
    9
    not been explicitly overturned, “[i]t is significant that, in the four decades since its
    creation, [the exception] has largely been confined to its facts.” 
    Hein, 551 U.S. at 609
    .
    Effectively, the Court has restricted the “expansion of federal taxpayer and citizen
    standing in the absence of specific statutory authorization to an outer boundary drawn by
    the results in Flast.” 
    Id. at 610
    (emphasis omitted).
    Finally, the Court’s skepticism of federal taxpayer standing “applies with
    undiminished force” to claims by state taxpayers such as the plaintiffs here. 
    Cuno, 547 U.S. at 345
    ; see also 
    Winn, 563 U.S. at 138
    –40 (holding state taxpayers to the same
    requirements under Flast). Indeed, the Court has noted that relaxing the bar against
    taxpayer standing for state taxpayers would raise serious federalism concerns and
    “interpose the federal courts as virtually continuing monitors of the wisdom and
    soundness of state fiscal administration.” 
    Cuno, 547 U.S. at 346
    . In short, courts must be
    mindful in state taxpayer standing cases of the “modest role Article III envisions for
    federal courts,” 
    id., and rigorously
    adhere to the principles of federalism and separation-
    of-powers that inform taxpayer standing controversies generally.
    IV.
    A.
    Plaintiffs begin by asserting that they have set forth the necessary link between
    their taxpayer status and the challenged sections of S.B. 2. In particular, they contend that
    two provisions of S.B. 2 require the NCAOC to spend tax dollars on behalf of recused
    magistrates—first, to transport a “willing” magistrate to perform marriages in McDowell
    County and, second, to make a one-time payment into the state retirement system for
    10
    each reappointed official. In their view, these authorized expenditures facilitating a
    magistrate’s religious objection amount to the “extract[ion] and spen[ding] of ‘tax
    money’ in aid of religion.” Appellants’ Br. at 14 (quoting 
    Winn, 563 U.S. at 140
    ).
    Plaintiffs’ view is incorrect. Flast limited taxpayer standing to challenges directed
    at legislative exercises of the taxing and spending power. Under the first nexus
    requirement, a plaintiff must challenge expenditures “funded by a specific congressional
    appropriation” and “undertaken pursuant to an express congressional mandate.” 
    Hein, 551 U.S. at 604
    . Here, the link between legislative action and the expenditures in S.B. 2
    is attenuated. There is some token amount of funds disbursed for travel expenses and
    retirement contributions, but plaintiffs cannot point to any specific appropriation by the
    legislature to implement the recusal scheme. See Hinrichs v. Speaker of the House of
    Representatives of the Indiana General Assembly, 
    506 F.3d 584
    , 599 n.8 (7th Cir. 2007)
    (“[T]here is no specific appropriation either for Rule 10.2 or for the Minister of the Day
    program. Absent such an appropriation, the necessary link . . . has not been
    established.”). Plaintiffs seek to characterize these expenditures as the “lifeblood” of the
    statute, Appellants’ Reply Br. at 8, but the inescapable fact is that S.B. 2 is not a spending
    bill. What we have instead are “incidental expenditure[s] of tax funds in the
    administration of an essentially regulatory statute” that alters the scope of magistrate
    duties in performing marriages. 
    Flast, 392 U.S. at 102
    . As with any regulatory measure,
    some level of expenditure is necessary to carry out the goals of the program, and the
    Supreme Court has never found such ancillary spending to provide an adequate basis for
    standing.
    11
    At best, plaintiffs can point to the legislature’s enactment of S.B. 2 and its passing
    of a budget to support the general operations of the state judiciary. But the Supreme
    Court has admonished that taxpayer standing does not “extend[] to ‘the Government as a
    whole, regardless of which branch is at work in a particular instance.’” Valley 
    Forge, 454 U.S. at 484
    n.20. Government as a whole requires money to function, but that is not
    enough. In Valley Forge, therefore, the Court held that a group of taxpayers did not have
    standing to challenge a property transfer by an executive agency. Even though the
    transfer was “arguably authorized” by federal statute, the Flast exception did not apply
    because “the source of their complaint [was] not a congressional action, but a decision by
    [the executive branch].” 
    Id. at 479
    & n.15. The same principle applies to S.B. 2, which
    implicitly authorizes spending by an administrative agency of the judicial branch. Once
    again, plaintiffs have not shown that the legislature extracted tax dollars to support the
    allegedly unconstitutional practice.
    Bowen v. Kendrick supports our conclusion. There, the Supreme Court permitted a
    group of federal taxpayers to challenge the Adolescent Family Life Act (AFLA), a statute
    appropriating funds for community service organizations and various religious groups.
    
    Kendrick, 487 U.S. at 596
    –97. Notwithstanding the fact that “the funding authorized by
    Congress ha[d] flowed through and been administered” by an executive official, the
    Court found that the program was an exercise of Congress’s taxing and spending power.
    
    Id. at 619–20.
    But the “key” to Kendrick’s conclusion, as the Court subsequently
    explained, was that the statute was “at heart a program of disbursement of funds pursuant
    to Congress’ taxing and spending powers” and that plaintiffs objected to “how the funds
    12
    authorized by Congress [were] being disbursed pursuant to the AFLA’s statutory
    mandate.” 
    Hein, 551 U.S. at 607
    (quoting 
    Kendrick, 487 U.S. at 619
    –20). Similar as-
    applied challenges to executive (or judicial) branch disbursements could be raised only
    where the congressional statute “appropriated specific funds for grantmaking” and
    “expressly contemplated that some of those moneys might go to projects involving
    religious groups.” 
    Id. Plaintiffs’ attempt
    to cast S.B. 2 in a similar light is unavailing. Simply put, S.B. 2
    is not a “program of disbursement of funds.” 
    Id. Rather, the
    underlying taxing and
    spending action is one layer removed: Any expenditures that the NCAOC makes pursuant
    to S.B. 2 are “funded by no-strings, lump-sum appropriations” to the judicial branch. 
    Id. at 608.
    Accordingly, Kendrick is inapposite. Unlike the challenged legislative
    appropriations in Kendrick, which expressly contemplated that funds might be disbursed
    for religious purposes, the general lump-sum appropriations to the NCAOC “did not
    expressly authorize, direct, or even mention the expenditures” challenged here. 
    Id. at 605.
    In sum, the challenged provisions of S.B. 2 are too far detached from legislative
    taxing and spending to establish the requisite “logical link” under 
    Flast. 392 U.S. at 102
    .
    The NCAOC’s alleged expenditures to administer the recusal scheme are incidental to a
    regulatory goal, and the legislature did not appropriate money from taxpayers for the
    express purpose of supporting magistrate recusals. At most, plaintiffs allege some general
    “expenditure of government funds in violation of the Establishment Clause,” which the
    Court has repeatedly rejected as inadequate. 
    Hein, 551 U.S. at 603
    ; see also Valley
    
    Forge, 454 U.S. at 484
    n.20.
    13
    B.
    Plaintiffs also contend that they have met the second nexus requirement under
    Flast, alleging that the travel expenditures and retirement contributions authorized by
    S.B. 2 amount to an establishment of religion. But just as an exercise of the legislative
    taxing and spending power is missing on the front end of the test, so too is a traditional
    Establishment Clause violation missing on the back end. Because plaintiffs’ case fails to
    set forth the paradigmatic injury under Flast—the “extract[ion] and spen[ding] of ‘tax
    money’ in aid of religion”—their claim falters on the second prong as well. 
    Winn, 563 U.S. at 140
    .
    For starters, not one penny goes to a religious institution or sectarian entity under
    S.B. 2. Instead, any disbursement from the state coffers remains inside the state
    government to support the efficient operation of the recusal scheme. This public/private
    distinction is important. After all, the Supreme Court has couched the injury alleged in
    Establishment Clause challenges to government spending in terms of the compelled
    support of private sectarian entities. See 
    Hein, 551 U.S. at 604
    n.3, 607 (explaining that
    the legislatures in Flast and Kendrick “surely understood” or “expressly contemplated
    that some of those moneys might go to projects involving religious groups”); In re Navy
    Chaplaincy, 
    534 F.3d 756
    , 762 n.3 (D.C. Cir. 2008) (noting that in “the only two
    Supreme Court cases upholding taxpayer standing, the statutes authorized disbursement
    of federal funds to outside entities”). Although many government activities—whether it
    be state-sponsored religious displays or legislative prayers—often present a distinct
    Establishment Clause harm, see 
    Suhre, 131 F.3d at 1086
    , the bare fact of
    14
    intragovernmental spending on a matter of religion does not give rise to same injury as in
    Flast.
    The Winn Court put an even finer point on the essence of the spending injury. In
    the course of distinguishing between a tax credit and an explicit disbursement, the Court
    underscored the gravity of subsidizing an outside religious institution. This sort of
    legislative appropriation, the Justices explained, “implicate[s] individual taxpayers in
    sectarian activities” and diverts a “conscientious dissenter’s funds in service of an
    establishment.” 
    Winn, 563 U.S. at 142
    . Accordingly, an essential component of the harm
    alleged in a spending challenge is a direct religious subsidy. “[W]hat matters under Flast
    is whether sectarian [entities] receive government funds drawn from general tax
    revenues, so that moneys have been extracted from a citizen and handed to a religious
    institution in violation of the citizen’s conscience.” 
    Id. at 144.
    Viewed in this light, plaintiffs have not alleged a classic spending injury under the
    Establishment Clause. The expenditures authorized by S.B. 2 are simply different from
    the sectarian subsidies at issue in Flast and Kendrick. When a government allocates
    money to facilitate a denominationally neutral recusal scheme and ensure that magistrates
    are available to perform marriages, any connection between the “dissenting taxpayer and
    alleged establishment” is to say the least remote. 
    Id. at 142.
    Granting standing under
    these circumstances would stretch Flast beyond its articulated theory.
    Furthermore, there is a salient incompatibility between the asserted basis for
    standing and the various Establishment Clause violations alleged on the merits. As we
    have noted, S.B. 2 is not an appropriations bill but an attempt to accommodate state
    15
    employees’ rights of religious conscience with the right of same-sex couples to marry.
    See Walz v. Tax Comm’n, 
    397 U.S. 664
    , 669 (1970) (noting that “there is room for play in
    the joints” between the Religion Clauses and permissible space for the government to
    accommodate free exercise without offending the Establishment Clause). Plaintiffs’
    ultimate quarrel here is with the recusal, and hence the accommodation, rather than the
    reimbursement. In the course of framing their suit as a challenge to the incidental
    expenditures authorized by the statute, they launch a broadside against the
    accommodation as an improper advancement of “a religious view of marriage contrary to
    the [C]onstitution.” Appellants’ Br. at 15. Yet in so doing, plaintiffs misconceive the
    nature of a taxpayer standing suit. Under Flast’s second nexus requirement, taxpayers
    may not bootstrap their spending challenge into a larger attack on the validity of the
    accommodation itself. See 
    Doremus, 342 U.S. at 434
    (“It is apparent that the grievance
    which [plaintiffs] sought to litigate here is not a direct dollars-and-cents injury but is a
    religious difference.”); see also 
    Cuno, 547 U.S. at 348
    (noting that Flast at most entitles a
    plaintiff to “an injunction against the spending”).
    Which, finally, brings us to the problem of redressability. It is not surprising that
    religious accommodations are seldom challenged on the basis of incidental government
    expenditures. A litigant’s principal aim, as one would expect, is to invalidate the disputed
    accommodation. Yet under Flast, even if we were to agree that S.B. 2 unconstitutionally
    extracted and spent funds in aid of religion, we could not enjoin the judicial recusal
    program. The best remedy plaintiffs can hope for is an injunction against the ongoing
    travel expenditures, which if anything would have the unfortunate result of making
    16
    marriages less accessible. While an injunction against those expenditures might address
    some objections of conscience raised by plaintiffs, the basic incongruity between the
    available remedies under Flast and those sought by plaintiffs further undercuts the
    asserted nexus between their taxpayer status and the alleged Establishment Clause
    violation.
    V.
    The outcome here is in no way a comment on same-sex marriage as a matter of
    social policy. The case before us is far more technical—whether plaintiffs, simply by
    virtue of their status as state taxpayers, have alleged a personal, particularized injury for
    the purposes of Article III standing. Based on a century of Supreme Court precedent, we
    conclude that they have not.
    As detailed above, this case presents one of the most problematic terrains for
    finding standing—either under general rules or the Flast exception. The classic
    conception of an injury-in-fact is missing. So too are essential ingredients of a Flast
    claim like a specific legislative appropriation and the subsidy of a sectarian entity.
    Article III’s case-or-controversy limitation ensures that federal courts respect “the
    proper—and properly limited—role of the courts in a democratic society.” Warth v.
    Seldin, 
    422 U.S. 490
    , 498 (1975). “In an era of frequent litigation, class actions, sweeping
    injunctions with prospective effect, and continuing jurisdiction to enforce judicial
    remedies, courts must be more careful to insist on the formal rules of standing, not less
    so.” 
    Winn, 563 U.S. at 146
    . This case is no exception.
    17
    The judgment is accordingly
    AFFIRMED.
    18