In Cole v. Oroville Union High Sch. Dist., 228 F.3d 1092, 1097 (9th Cir.2000), the Court noted that, if asserted, taxpayer standing would fail in a suit to allow students to give religious speeches or invocations at graduation: "Their claims of taxpayer standing would fail because the appellants have not identified tax dollars spent solely on the valedictory speech or the invocation or on the District's decision to refuse to allow sectarian speech at its graduation ceremonies." 228 F.3d at 1100 n. 5.