Simon v. Eastern Kentucky Welfare Rights Organization 426 U.S. 26 (1976)
SIMON v. EASTERN KENTUCKY WELFARE RIGHTS ORGANIZATION 426 U.S. 26 (1976)
In 1969 the Internal Revenue Service (IRS) amended its regulations governing nonprofit hospitals' obligations to provide care for indigents. a number of individuals and service organizations sued to set aside the modifications, claiming they would cause the denial of services to indigents. Following warth v. seldin (1975), the Supreme Court held that the plaintiffs lacked standing. Justice lewis f. powell, for the Court, declared that it was "purely speculative" whether any denials of hospital service to the plaintiffs could be traced to the IRS changes, or whether judicial relief against the IRS would increase the availability of such services to them. The plaintiffs thus could not meet Article III's requirement of cases or controversies. Justice william j. brennan, joined by Justice thurgood marshall, argued that the plaintiffs had alleged a cognizable injury, but concurred in the result on grounds of ripeness.