1	(1968). Both of these cases stand for the proposition, among others, that taxpayers do not have
2	standing to protest incidental expenditures related to the activity which they desire to challenge.
3	Doremus. 342 U.S. at 433-34, 72 S.Ct. at 397 (taxpayer could not identify spending of tax dollars
4	associated with Bible reading); Flast. 392 U.S. at 102, 88 S.Ct. at 1954 (stating rule that incidental
5	tax expenditures will not confer standing, but ultimately finding that taxpayers had identified a direct
6	tax expenditure. See also Doe v. Madison School District. 177 F.3d 789. 795 (9th Cir. 1999) (tax
7	dollars associated with graduation ceremonies which included religious references, but which would
8	have been spent regardless of such religious references, are not sufficient to confer standing to
9	litigate a prayer-at-graduation grievance).
10	Newdow cannot identify any direct expenditure of taxpayer dollars targeted to the
11	giving of the invocation at the President's inauguration. Indeed, the facts of this case are undisputed
12	that Reverend Graham did not appear at government expense. Graham Declaration at para. 5.
13	Newdow cannot successfully assert taxpayer standing by claiming that government funds were used
14	to conduct the inauguration at which religious invocations constituted but a small part of the
15	ceremonies.
16	D. Establishment Clause Violation
17	The President argues at length that the invocation(s) at the inauguration did not
18	sponsor religion or proselytize, and thus cannot be a violation of the Establishment Clause.
19	However, when not focusing upon the status of the President, or his proxies, and the nature of the
20	event, the issues are problematic. Many cases have determined that general references to God do
21	not run afoul of the Establishment Clause, but citations or references to specific denominational
22	concepts are not appropriate. Courts have found difficulty with prayers or symbols that directly
23	reference doctrines or figures in a particular religion or sect. See e.g., the very fractured decision in
24	County of Allegheny v. American Civil Liberties Union. 492 U.S. 573, 598-599, 109 S.Ct. 3086,
253103-04 (1989) (Nativity scene with inscription "Glory to God in the Highest" was sectarian): Coles 26 v. Cleveland Board of Education. 171 F.3d 369, 384 (6th Cir. 1999) (prayer used to open Board of
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