In a research note to a nine-volume, six-state study of the impact of school finance reform on minorities and the poor, the author examines methodological issues involved in using statistics to measure the distribution of local fiscal capacity among school districts with different income and ethnic compositions. Using Texas as an example, the author first reviews the use of statistical analysis in Rodriguez v. San Antonio Independent School District. Then he discusses a multiple regression model developed by William Clune III to determine the distribution of local fiscal capacity among different income strata and applies the model to the Texas school finance system. The model is applied particularly to Mexican American students because they are concentrated to a high degree in districts with low property tax bases. Clune's methodology, suggests the author, may be applicable to court arguments about the effects of wealth discrimination on poor and minority students. (Author/RW)