ðə kˈoːɹt bᵻlˈiːvd ðætðə ɹˌæʃənˈælz fɔːɹ ɹᵻdʒˈɛktɪŋ fˈɛdɚɹəl tˈækspeɪɚ stˈændɪŋ ɐplˈaɪd wɪð ˈiːkwəl fˈoːɹs tə stˈeɪt tˈækspeɪɚz, æz ɐ pɹˈaɪɚ kˈeɪs hæd ˈɪndᵻkˌeɪɾᵻd.
The Court believed that the rationales for rejecting federal taxpayer standing applied with equal force to state taxpayers, as a prior case had indicated.