FREEDOM FROM RELIGION FOUNDATION, INC., ANNIE LAURIE GAYLOR, and DAN BARKER, Plaintiffs-Appellees,
JACOB J. LEW, Secretary of the Treasury, and JOHN A. KOSKINEN, Commissioner of Internal Revenue, Defendants-Appellants
Argued: September 9, 2014.
[Copyrighted Material Omitted]
Appeal from the United States District Court for the Western District of Wisconsin. No. 11-cv-0626 -- Barbara B. Crabb, Judge.
For Freedom From Religion Foundation, Incorporated, Annie L. Gaylor, Dan Barker, Plaintiffs - Appellees: Richard L. Bolton, Attorney, Boardman & Clark, Madison, WI.
For JOHN A. KOSKINEN, in his official capacity as Commissioner of Internal Revenue, JACOB J. LEW, in his official capacity as Secretary of the Treasury, Defendants - Appellants: Judith A. Hagley, Attorney, Erin Healy Gallagher, Tamara W. Ashford, Attorney, Department of Justice, Tax Division, Appellate Section, Washington, DC.
For Liberty Institute, Amicus Curiae: Kenneth Alan Klukowski, Attorney, Family Research Council, Washington, DC.
For Evangelical Council For Financial Accountability, Amicus Curiae: Kimberlee Wood Colby, Attorney, Center For Law & Religious Freedom, Springfield, VA.
For National Jewish Commission on Law And Public Affairs, Amicus Curiae: Nathan Lewin, Attorney, Lewin & Lewin, Washington, DC.
For American Baptist Churches in The U.S.A., Amicus Curiae: Laurence Arthur Hansen, Attorney, Locke Lord Llp, Chicago, IL.
For 624 Churches, Amicus Curiae: Erik William Stanley, Attorney, Alliance Defending Freedom, Scottsdale, AZ.
For Diocese of Chicago And Mid-America of The Russian Orthodox Church Outisde of Russia, Amicus Curiae: Michael W. Durham, Attorney, Caplin & Drysdale, Washington, DC.
For Foundation For Moral Law Incorporated, Amicus Curiae: John Allen Eidsmoe, Attorney, Foundation For Moral Law, Inc., Montgomery, AL.
For American Humanist Association, Amicus Curiae: Nicholas James Little, Attorney, Center For Inquiry, Washington, DC.
Before FLAUM, ROVNER, and HAMILTON, Circuit Judges.
Flaum, Circuit Judge.