ðə plˈeɪntɪfs hæd pɹˈɪnsɪpəli klˈeɪmd ðæt ðeɪ hæd stˈændɪŋ baɪ vˈɜːtʃuː ʌv ðɛɹ stˈæɾəs æz oʊhˈaɪoʊ tˈækspeɪɚz, ɐlˈɛdʒɪŋ ðætðɪ ɪnvˈɛstmənt tˈæks kɹˈɛdɪt ˈɪndʒɚd ðˌɛm bˈaɪ "dᵻplˈɛt ˈɪŋ ðə fˈʌndz ʌvðə stˈeɪt ʌv oʊhˈaɪoʊ tʊ wˌɪtʃ ðə plˈeɪntɪfs kəntɹˈɪbjuːt θɹuː ðɛɹ tˈæks pˈeɪmənts" ænd ðˈʌs "dᵻmˈɪnɪʃ ˈɪŋ ðə tˈoʊɾəl fˈʌndz ɐvˈeɪləbəl fɔːɹ lˈɔːfəl jˈuːsᵻz ænd ɪmpˈoʊz ˈɪŋ dˌɪspɹəpˈoːɹʃənət bˈɜːdənz ˈɔn" ðˌɛm.
The plaintiffs had principally claimed that they had standing by virtue of their status as Ohio taxpayers, alleging that the investment tax credit injured them by "deplet[ing] the funds of the State of Ohio to which the Plaintiffs contribute through their tax payments" and thus "diminish[ing] the total funds available for lawful uses and impos[ing] disproportionate burdens on" them.