From: Court_Watch <Court_Watch_member@newsguy.com>
Newsgroups: alt.religion.scientology,misc.legal
Subject: Henson loses- again
Date: 1 Nov 2000 22:32:24 -0800
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H. KEITH HENSON, Plaintiff-Appellant, v. INTERNAL REVENUE SERVICE,              
Defendant-Appellee.
 
                             No, 99-17038

          UNITED STATES COURT OF APPEALS FOR THE NINTH CIRCUIT

                   September 11, 2000 n2, Submitted

n2 The panel unanimously finds this case suitable for decision' without oral
argument. See Fed. R. App. P. 34(a)(2).

September 25, 2000, Filed

NOTICE: [*1] RULES OF THE NINTH CIRCUIT COURT OF APPEALS MAY LIMIT CITATION TO
UNPUBLISHED OPINIONS. PLEASE REFER TO THE RULES OF THE UNITED STATES COURT OF
APPEALS FOR THLS CIRCUIT,

PRIOR HISTORY: Appeal from the United States District Court for the Northern
District of California. D.C. No. CV-98-21290-JW, James Ware, District 3udge,
Presiding.

DISPOSITION:  AFFIRMED.

COUNSEL: H. KEITH HENSON, Plaintiff - Appellant, Pro se, Pale Alto, CA.

For INTERNAL REVENUE SERVICE, Defendant - Appellee: Jay R, Weill, Esq., USSF -
OFFICE OF THE U.S. ATTORNEY, San Francisco, CA.

For INTERNAL REVENUE SERVICE, Defendant - Appellee: Kenneth L. Greene, Esq.,
Laurie A. Snyder, Attorney, DOJT - U.S. DEPARTMENT OF JUSTICE, Washington, DC.

For INTERNAL REVENUE SERVICE, Defendant - Appellee: Robert S. Mueller, IZI,
Esq., U,S. Attorney Office, San Francisco, CA.

JUDGES: Before; WALLACE, FERNANDEZ, and McKEOWN, Circuit 3udges.
OPINION: MEMORANDUM n1

- - - - - - - - - - - - - - - - - -footnotes- - - - - - - - - -
n1 This disposition Is nor appropriate for publication and may not be cited to
or by the courts
of this circuit except as may be provided by 9th Cir. R. 36-3.

- - - - - - - - - - - - - - - - -End Footnotes- - - - - - - - - [*2]

H. Keith Henson appeals pro se the district court's judgment dismissing, for
lack of standing,his action alleging that: the Internal Revenue Service ("IRS")
violated the Establishment Clause by issuing a revenue ruling granting favorable
tax deductions to members of the Church of Scientology. We have jurisdiction
under 2B U.S.C. Section 1291, We review de novo the district court's dismissal,
see San Diego County Gun Rights Comm v. Reno, 98 F, 3d 1121, 1124 (9th Cir.
1996) and we affirm.

Because any injury to Henson inflicted by the Church of Scientology is the
result of independent action by a third party not before this court, the injury
is too speculative to confer standing upon Henson to sue the IRS. See Simon v.
Eastern Kentucky Welfare Rights Org., 426 U.S. 26, 41-42, 48 L. Ed. 2d 450, 96
S, Ct. 1917 (1976). Furthermore, Henson lacked standing as a federal taxpayer
because the first amended complaint failed to allege an injury resulting from
Congress's exercise of power under the taxing and spending clause. See Flast v.
Cohen (1968)

AFFIRMED. [*3]