Association of American Physicians and Surgeons, Inc. v. Koskinen

Dist. Ct. did not err in dismissing for lack of standing plaintiffs’ lawsuit challenging defendant’s decision that under Affordable Care Act, it would collect tax in 2014 on individuals who failed to purchase health insurance, but not collect said tax for certain businesses that failed to provide health insurance as fringe benefit. Plaintiffs failed to assert that defendant’s decision had bearing on their own taxes, and plaintiff could not obtain standing by asserting that defendant’s decision would have negative effect on customers using plaintiffs’ services in medical field. Moreover, under Allen, 426 US 26, Ct. rejected standing of plaintiff who attempted to litigate amount of taxes paid by third party.