The following excerpt is from General Motors Corp. v. California State Bd. of Equalization, 815 F.2d 1305 (9th Cir. 1987):
Appellees satisfy these requirements. As a result of the taxation they allege to be unlawful, and their contract with Metropolitan, appellees will have to pay the insurance company substantial sums for which they would otherwise not be liable. Such real economic injuries have long been recognized as sufficient basis for standing. See Sierra Club v. Morton, 405 U.S. 727,
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