Abe Fortas

“ In terms of the structure and basic philosophy of our constitutional government, it would be difficult to point to any issue that has a more intimate, pervasive, and fundamental impact upon the life of the taxpayer and upon the life of all citizens.
Perhaps the vital interest of a citizen in the establishment issue, without reference to his taxpayer's status, would be acceptable as a basis for this challenge. ”

“ But certainly, I believe, we must recognize that our principle of judicial scrutiny of legislative acts which raise important constitutional questions requires that the issue here presented-the separation of state and church-which the Founding Fathers regarded as fundamental to our constitutional system should be subjected to judicial testing. ”