Document ID: ./input/supremecourt_opinions/opinions/boundvolumes/524bv.pdf
Page Number: 471.0

524US2

Unit: $U93

[09-11-00 13:25:42] PAGES PGT: OPIN

426

CLINTON v. CITY OF NEW YORK

Opinion of the Court

of the plaintiffs in each had standing under Article III of
the Constitution.

Appellee New York City Health and Hospitals Corporation
(NYCHHC) is responsible for the operation of public health
care facilities throughout the City of New York.
If HHS
ultimately denies the State’s waiver requests, New York law
will automatically require 10 NYCHHC to make retroactive
tax payments to the State of about $4 million for each of the
985 F. Supp., at 172. This contingent liabil-
years at issue.
ity for NYCHHC, and comparable potential liabilities for the
other appellee health care providers, were eliminated by
§ 4722(c) of the Balanced Budget Act of 1997 and revived by
the President’s cancellation of that provision. The District
Court held that the cancellation of the statutory protection
against these liabilities constituted sufﬁcient injury to give
these providers Article III standing.

Appellee Snake River Potato Growers, Inc. (Snake River)
was formed in May 1997 to assist Idaho potato farmers in
marketing their crops and stabilizing prices, in part through
a strategy of acquiring potato processing facilities that will
allow the members of the cooperative to retain revenues
otherwise payable to third-party processors. At that time,
Congress was considering the amendment to the capital
gains tax that was expressly intended to aid farmers’ cooper-
atives in the purchase of processing facilities, and Snake
River had concrete plans to take advantage of the amend-
ment if passed.
Indeed, appellee Mike Cranney, acting on
behalf of Snake River, was engaged in negotiations with the

10 See, e. g., N. Y. Pub. Health Law § 2807–c(18)(e) (McKinney Supp. 1997–
1998) (“In the event the secretary of the department of health and human
services determines that the assessments do not . . . qualify based on any
such exclusion, then the exclusion shall be deemed to have been null and
void . . . and the commissioner shall collect any retroactive amount due as
a result . . . .
Interest and penalties shall be measured from the due date
of ninety days following notice from the commissioner”); § 2807–d(12)
(1993) (same); § 2807–j(11) (Supp. 1997–1998) (same); § 2807–s(8) (same).