declaration. Exhibit A, H 5.   While federal funds were undoubtedly spent to pay many of the expenses associated with such an event, such expenditures are insufficient to establish taxpayer standing.  In this circuit the Court has specifically held that a taxpayer who alleged generally that a school spent tax dollars on "renting a hall, printing graduation programs, buying decorations, and hiring security guards" lacks standing to challenge the school's practice of having prayers at high school graduation ceremonies.  Doe v. Madison School District, No. 321, 177 F.3d 789, 795 (9th Cir. 1999).  The court observed that "[T]hose are ordinary costs of graduation that the school would pay whether or not the ceremony included a prayer."  Doe, at 794.
Like the plaintiffs in Doremus and Doe, Newdow's allegations are simply that tax dollars were spent for the whole of the inauguration ceremonies.  Thus, under Doremus and Doe Newdow lacks standing as a taxpayer.
C.   NEWDOW HAS NO STANDING TO ARGUE THE RIGHTS OF THEISTIC NON-CHRISTIANS.
Plaintiff is now faced with the task of showing that he, an atheist, has standing to assert the rights of third parties who are not before this Court.  Those third parties include millions of non-Christian Americans who believe in God. "  Well-established case law demonstrates that he does not.
4  According to data included by plaintiff at page 66 of his Opposing Memorandum of Law in Response to Defendant's Motion to Dismiss with Prejudice filed on or about Jun l, 2001, 2% of Americans are Jewish, 4% are "other" (other than atheist or a specified religion.)  Muslims, Buddhists, and Hindus are too few to register even 1% of the population, but the court can take judicial notice that followers of those religions do live in the United States.
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