ðə dˈɪstɹɪkt kˈoːɹt dᵻnˈaɪd ðə mˈoʊʃən, fˈaɪndɪŋ ðæt æɾə mˈɪnɪməm ðə tˈækspeɪɚ plˈeɪntɪfs kʊd pɹəsˈiːd ˈʌndɚ ðə "mjuːnˈɪsɪpəl tˈækspeɪɚ stˈændɪŋ" ɹˈuːl ɑːɹtˈɪkjʊlˌeɪɾᵻd ɪn mˌæsɐtʃˈuːsɪts vˈiː. mˈɛlən, tˈuːhˈʌndɹɪd sˈɪksti tˈuː jˈuː.ˈɛs. fˈoːɹhˈʌndɹɪd fˈoːɹɾi sˈɛvən nˈaɪntiːnhˈʌndɹɪd twˈɛnti θɹˈiː.
The District Court denied the motion, finding that at a minimum the taxpayer plaintiffs could proceed under the "municipal taxpayer standing" rule articulated in Massachusetts v. Mellon, 262 U.S. 447 (1923).