ðə mjuːnˈɪsɪpəl tˈækspeɪɚ stˈændɪŋ ɪstˈæblɪʃt baɪ mˈɛlən wʌz nˌɑːt ɐvˈeɪləbəl ɪn klˈeɪmz ðæt dɪdnˌɑːt ɪnvˈɑːlv mjuːnˈɪsɪpəl ˈækʃən, wˌɛɹ ðə plˈeɪntɪfs tʃˈælɪndʒd ɐ stˈeɪt lˈɔː ænd stˈeɪt tˈæks kɹˈɛdɪt.
The municipal taxpayer standing established by Mellon was not available in claims that did not involve municipal action, where the plaintiffs challenged a state law and state tax credit.