Simon v. Eastern Kentucky Welfare Rights Organization, 426 U.S. 26 (1976), was a United States Supreme Court case decided in 1976.

In a majority opinion authored by Justice Lewis F. Powell, Jr., the Court held that the Eastern Kentucky Welfare Rights Organization and other respondents did not have Article III standing to challenge a specific revenue ruling issued by the Internal Revenue Service (IRS).

Multiple indigent individuals and organizations representing those individuals, including the Eastern Kentucky Welfare Rights Organization, filed a lawsuit challenging the revenue ruling on the grounds that it violated the Administrative Procedure Act and was inconsistent with the Internal Revenue Code of 1954.

[1] Gene Nichol argued in a 1980 article that Eastern Kentucky, along with the Court's decision in Warth v. Seldin (1975), reflected "both a preoccupation with specific pleading and a potential hostility toward inferences of indirect causation of injury".

Nichol also wrote that Eastern Kentucky's requirement for plaintiffs "to plead with specificity the effects of a tax ruling on particular hospitals in order to withstand a motion to dismiss, effectively sounds a death knell to such actions.