Freedom from Religion Found., Inc. v. Lew

Argued: September 9, 2014.

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[Copyrighted Material Omitted]

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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.

OPINION

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Flaum, Circuit Judge.