Case: Freedom from Religion Foundation v. Geithner

3:11-cv-00626 | U.S. District Court for the Western District of Wisconsin

Filed Date: Sept. 13, 2011

Closed Date: Jan. 6, 2015

Clearinghouse coding complete

Case Summary

On September 13, 2011, the Freedom from Religion Foundation ("FFRF") and three of its members filed a lawsuit against the United States of America, the Secretary of the Treasury, and the Commissioner of the Internal Revenue Service. Plaintiffs brought suit in the United States District Court for the Western District of Wisconsin under 28 U.S.C. § 2201 and the Administrative Procedure Act, 5 U.S.C. § 702, seeking declaratory and injunctive relief. Plaintiffs challenged the constitutionality of 2…

On September 13, 2011, the Freedom from Religion Foundation ("FFRF") and three of its members filed a lawsuit against the United States of America, the Secretary of the Treasury, and the Commissioner of the Internal Revenue Service. Plaintiffs brought suit in the United States District Court for the Western District of Wisconsin under 28 U.S.C. § 2201 and the Administrative Procedure Act, 5 U.S.C. § 702, seeking declaratory and injunctive relief. Plaintiffs challenged the constitutionality of 26 U.S.C. § 107, which provides a tax exemption for certain housing expenses of "ministers of the gospel" (the "parsonage exception").

Specifically, plaintiffs claimed that, both on its face and as administered by the IRS and the Treasury, the parsonage exception violated the Establishment Clause of the First Amendment to the U.S. Constitution by providing preferential tax benefits conditioned on religious affiliation. Further, the individual plaintiffs claimed that this discriminatory treatment on the basis of religious criteria violated their equal protection rights under the Due Process Clause.

FFRF is a non-profit membership organization that advocates for the separation of church and state. The three individual plaintiffs each received a portion of their salary from FFRF in the form of a housing allowance, but, as they were not practicing religious clergy, they did not qualify for the parsonage exception. None of the plaintiffs claimed the parsonage exception on their tax returns or filed a claim for refund after payment.

On December 23, 2011, defendants filed a Motion to Dismiss on the basis that the District Court lacked jurisdiction. Defendants claimed that plaintiffs lacked standing because they had not alleged a direct, personal injury to themselves as a result of enforcement of the parsonage exception. Plaintiffs countered that they had been injured, because the statute did not permit them to claim the housing expense exemption. Defendants also claimed that the District Court lacked jurisdiction because plaintiffs did not allege that the United States had waived its sovereign immunity from suit.

Plaintiffs filed an amended complaint on January 13, 2012. Defendants moved to dismiss the amended complaint on February 24, 2012 on largely the same grounds.

On June 28, 2012, the District Court (Judge Barbara B. Crabb) ordered plaintiffs to show cause for why the case should not be dismissed on sovereign immunity grounds. Judge Crabb noted that the Administrative Procedure Act provides a general waiver of sovereign immunity where an individual seeks review of agency action, but that plaintiffs had not identified an agency action, only the act of Congress.

Plaintiffs responded on July 16, 2012 and moved to amend their complaint. Judge Crabb granted plaintiffs' Motion to Amend and denied defendants' Motion to Dismiss on August 29, 2012. With regard to the issue of sovereign immunity, Judge Crabb found that any failure by plaintiffs to comply with the Administrative Procedure Act could be resolved by amending the case caption. The case caption was amended to name as defendants Timothy Geithner (Secretary of the Department of the Treasury) and Douglas Shulman (Commissioner of the Internal Revenue Service) in their official capacities, as they headed the agencies responsible for administering the parsonage exception. With regard to standing, plaintiffs identified their injury as unequal treatment due to the fact that "ministers of the gospel" could receive the parsonage tax exemption but plaintiffs could not. Judge Crabb held that plaintiffs had standing because it was clear from the face of the statute that plaintiffs were not entitled to the parsonage exemption, and their standing was not contingent on making a futile claim to the IRS.

On June 28, 2013, defendants filed a Motion for Summary Judgment, which Judge Crabb granted in part and denied in part on November 22, 2013. Judge Crabb granted the motion with respect to plaintiffs' initial challenge to § 107(1), a section of the parsonage exception which applies to in-kind housing provided to a minister; the plaintiffs conceded they did not have standing to bring this claim. Judge Crabb denied the motion as to plaintiffs' challenge to § 107(2), a section of the parsonage exception which applies to rental allowances paid to ministers. On its own motion, the District Court then granted summary judgment to plaintiffs as to §107(2). First, Judge Crabb found that plaintiffs had standing to sue because it was clear from the face of the statute that they were excluded from an exemption granted to others based on religious affiliation. Second, Judge Crabb held that § 107(2) violates the Establishment Clause because the exemption provides a benefit to religious persons and no one else, even though doing so is not necessary to alleviate a special burden on religious exercise. Judge Crabb enjoined defendants from enforcing § 107(2), to take effect at the conclusion of any appeals.

Defendants filed a notice of appeal on January 24, 2014. The case was argued on September 9, 2014 and the United States Court of Appeals for the Seventh Circuit decided the case on November 13, 2014 (2014 WL 5861632). The Court of Appeals held that plaintiffs did not have standing to challenge § 107(2). The Court of Appeals found that plaintiffs had not been injured because they were never denied a benefit conditioned on religious affiliation; since they never asked for the parsonage exception, they were never denied it. The Court of Appeals vacated the District Court's judgment and remanded with instructions to dismiss for want of jurisdiction. On January 6, 2015, the District Court accordingly dismissed the case without prejudice for lack of jurisdiction.

Summary Authors

Samantha Kirby (11/18/2014)

Eva Richardson (1/2/2019)

Related Cases

Freedom from Religion Foundation v. Geithner, Eastern District of California (2009)

People

For PACER's information on parties and their attorneys, see: https://www.courtlistener.com/docket/4413534/parties/freedom-from-religion-foundation-inc-v-geithner-timothy/


Judge(s)

Crabb, Barbara Brandriff (Wisconsin)

Crocker, Stephen L. (Wisconsin)

Flaum, Joel Martin (Illinois)

Hamilton, David Frank (Indiana)

Rovner, Ilana Kara Diamond (Illinois)

Attorneys(s) for Plaintiff

Bolton, Richard L. (Wisconsin)

Attorneys(s) for Defendant

Gallagher, Erin Healy (District of Columbia)

Herje, Leslie K. (Wisconsin)

Schwartz, Richard Adam (District of Columbia)

Judge(s)

Crabb, Barbara Brandriff (Wisconsin)

Crocker, Stephen L. (Wisconsin)

Flaum, Joel Martin (Illinois)

Hamilton, David Frank (Indiana)

Rovner, Ilana Kara Diamond (Illinois)

Attorneys(s) for Plaintiff

Bolton, Richard L. (Wisconsin)

Attorneys(s) for Defendant

Gallagher, Erin Healy (District of Columbia)

Herje, Leslie K. (Wisconsin)

Schwartz, Richard Adam (District of Columbia)

Documents in the Clearinghouse

Document

W.D. Wis. Docket [PACER]

Jan. 6, 2015 Docket
1

Complaint

Sept. 13, 2011 Complaint
13

Amended Complaint

Jan. 13, 2012 Complaint
30

Opinion and Order

Aug. 29, 2012 Order/Opinion
56

Opinion and Order

983 F.Supp.2d 1051

Nov. 21, 2013 Order/Opinion

Final Judgment

Freedom from Religion Foundation v. Lew

U. S. Court of Appeals for the Seventh Circuit

773 F.3d 815

Nov. 13, 2014 Order/Opinion

Docket

See docket on RECAP: https://www.courtlistener.com/docket/4413534/freedom-from-religion-foundation-inc-v-geithner-timothy/

Last updated May 11, 2022, 8 p.m.

ECF Number Description Date Link
1

COMPLAINT against Timothy Geithner, Douglas Shulman. ( Filing fee $ 350 receipt number 0758-836319.), filed by Freedom From Religion Foundation, Inc., Annie Laurie Gaylor, Dan Barker, Anne Nicol Gaylor. (Attachments: # 1 JS-44 Civil Cover Sheet, # 2 Summons) (Bolton, Richard) (Entered: 09/13/2011)

1 JS-44 Civil Cover Sheet

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2 Summons

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Sept. 13, 2011 RECAP
2

Summons Issued as to Timothy Geithner, Douglas Shulman. (krj) (Entered: 09/14/2011)

Sept. 14, 2011 PACER
3

Corporate Disclosure Statement by Plaintiffs Dan Barker, Freedom From Religion Foundation, Inc., Anne Nicol Gaylor, Annie Laurie Gaylor (Bolton, Richard) (Entered: 09/19/2011)

Sept. 19, 2011 PACER
4

Joint Motion to Substitute Party by Defendants Timothy Geithner, Douglas Shulman. Response due 11/14/2011. (Attachments: # 1 Text of Proposed Order) (Healy Gallagher, Erin) (Entered: 11/07/2011)

1 Text of Proposed Order

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Nov. 7, 2011 PACER
5

Unopposed Motion for Extension of Time to File Answer re 1 Complaint, by Defendants Timothy Geithner, Douglas Shulman. Response due 11/14/2011. (Attachments: # 1 Text of Proposed Order) (Healy Gallagher, Erin) (Entered: 11/07/2011)

1 Text of Proposed Order

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Nov. 7, 2011 PACER
6

** TEXT ONLY ORDER **ORDER granting 4 Motion to Substitute Party. United States of America added. Timothy Geithner and Douglas Shulman terminated. Signed by Magistrate Judge Stephen L. Crocker on 11/7/11. (krj) (Entered: 11/07/2011)

Nov. 7, 2011 PACER
7

** TEXT ONLY ORDER **ORDER granting 5 Motion for Extension of Time to Answer. United States of America answer due 12/23/2011. Signed by Magistrate Judge Stephen L. Crocker on 11/7/11. (krj) (Entered: 11/07/2011)

Nov. 7, 2011 PACER
8

Notice of Appearance filed by Richard Adam Schwartz for Defendant United States of America (Schwartz, Richard) (Entered: 11/22/2011)

Nov. 22, 2011 PACER
9

Preliminary Pretrial Conference Report by Plaintiffs Dan Barker, Freedom From Religion Foundation, Inc., Anne Nicol Gaylor, Annie Laurie Gaylor, Defendant United States of America (Bolton, Richard) (Entered: 11/23/2011)

Nov. 23, 2011 PACER
10

Pretrial Conference Order - Amendments to Pleadings due 2/3/2012. Dispositive Motions due 9/7/2012. Settlement Letters due 12/21/2012. Court Trial set for 2/4/2013 at 09:00 AM. Signed by Magistrate Judge Stephen L. Crocker on 11/30/11. (krj) (Entered: 12/01/2011)

Dec. 1, 2011 PACER
11

MOTION TO DISMISS by Defendant United States of America. Brief in Opposition due 1/13/2012. Brief in Reply due 1/23/2012. (Healy Gallagher, Erin) (Entered: 12/23/2011)

Dec. 23, 2011 PACER
12

Brief in Support of 11 Motion to Dismiss by Defendant United States of America (Healy Gallagher, Erin) (Entered: 12/23/2011)

Dec. 23, 2011 PACER
13

AMENDED COMPLAINT against United States of America, filed by Freedom From Religion Foundation, Inc., Annie Laurie Gaylor, Dan Barker, Anne Nicol Gaylor. (Bolton, Richard) (Entered: 01/13/2012)

Jan. 13, 2012 RECAP
14

Motion for Extension of Time to Answer or Otherwise Respond to the Amended Complaint by Defendant United States of America. Motions referred to Magistrate Judge Stephen L. Crocker. Response due 1/25/2012. (Attachments: # 1 Text of Proposed Order) (Healy Gallagher, Erin) (Entered: 01/18/2012)

1 Text of Proposed Order

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Jan. 18, 2012 PACER
15

** TEXT ONLY ORDER **ORDER granting 14 Motion for Extension of Time. Response to amended complaint due 2/24/12. Signed by Magistrate Judge Stephen L. Crocker on 1/19/12. (krj) (Entered: 01/20/2012)

Jan. 20, 2012 PACER
16

MOTION TO DISMISS Amended Complaint by Defendant United States of America. Brief in Opposition due 3/16/2012. Brief in Reply due 3/26/2012. (Healy Gallagher, Erin) (Entered: 02/24/2012)

Feb. 24, 2012 PACER
17

Brief in Support of 16 Motion to Dismiss Amended Complaint by Defendant United States of America (Healy Gallagher, Erin) (Entered: 02/24/2012)

Feb. 24, 2012 PACER
18

Unopposed Motion for Extension of Time for Leave to File Response Brief by Plaintiffs Dan Barker, Freedom From Religion Foundation, Inc., Anne Nicol Gaylor, Annie Laurie Gaylor. Motions referred to Magistrate Judge Stephen L. Crocker. (Bolton, Richard) (Entered: 03/23/2012)

March 23, 2012 PACER
19

** TEXT ONLY ORDER **ORDER granting 18 Motion for Extension of Time. Brief in Opposition due 3/29/2012. Brief in Reply due 4/9/2012. Signed by Magistrate Judge Stephen L. Crocker on 3/23/12. (krj) (Entered: 03/23/2012)

March 23, 2012 PACER
20

Brief in Opposition by Plaintiffs Dan Barker, Freedom From Religion Foundation, Inc., Anne Nicol Gaylor, Annie Laurie Gaylor re: 16 Motion to Dismiss filed by United States of America (Bolton, Richard) (Entered: 03/29/2012)

March 29, 2012 PACER
21

Unopposed Motion for Extension of Time to Reply in Further Support of its Motion to Dismiss Plaintiffs' Amended Complaint by Defendant United States of America. Motions referred to Magistrate Judge Stephen L. Crocker. (Healy Gallagher, Erin) (Entered: 04/04/2012)

April 4, 2012 PACER
22

** TEXT ONLY ORDER **ORDER granting 21 Motion for Extension of Time. Brief in Reply due 4/20/2012. Signed by Magistrate Judge Stephen L. Crocker on 4/4/2012. (lak) (Entered: 04/05/2012)

April 5, 2012 PACER
23

Brief in Reply by Defendant United States of America in Support of 16 Motion to Dismiss Amended Complaint (Healy Gallagher, Erin) (Entered: 04/20/2012)

April 20, 2012 RECAP
24

ORDER that plaintiffs have until 7/16/12 to show cause why case should not be dismissed on ground that 5 U.S.C. 702 does not waive defendant's sovereign immunity; defendant response due 7/23/12. Signed by District Judge Barbara B. Crabb on 6/28/12. (krj) (Entered: 06/28/2012)

June 28, 2012 RECAP
25

Declaration of Richard L. Bolton filed by Plaintiffs Dan Barker, Freedom From Religion Foundation, Inc., Anne Nicol Gaylor, Annie Laurie Gaylor re: 24 Order, (Attachments: # 1 Exhibit A - IRS Website Material) (Bolton, Richard) Modified exhibit on 7/17/2012 (mmo). (Entered: 07/16/2012)

1 Exhibit A-IRS Website Material

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July 16, 2012 PACER
26

Motion to Amend and Response to 24 Order by Plaintiffs Dan Barker, Freedom From Religion Foundation, Inc., Anne Nicol Gaylor, Annie Laurie Gaylor. (Bolton, Richard) Modified event text on 7/17/2012 (mmo). (Entered: 07/16/2012)

July 16, 2012 PACER
27

Response to Order to Show Cause by Defendant United States of America (Healy Gallagher, Erin) (Entered: 07/23/2012)

July 23, 2012 PACER
28

Unopposed Motion to Stay Deadlines Pending Decision on Motion to Dismiss by Defendant United States of America. (Schwartz, Richard) Modified on 8/6/2012 (krj). (Entered: 08/03/2012)

Aug. 3, 2012 PACER
29

** TEXT ONLY ORDER **The parties' agreed motion to stay deadlines pending a decision on the motion to dismiss 28 is granted. If further scheduling is needed after the court decides the motion, then the court will convene a telephonic scheduling conference. Signed by Magistrate Judge Stephen L. Crocker on 8/6/12. (krj) (Entered: 08/06/2012)

Aug. 6, 2012 PACER
30

ORDER granting 26 Motion to Amend Caption of complaint; denying 16 Motion to Dismiss. Signed by District Judge Barbara B. Crabb on 8/29/12. (krj) (Entered: 08/29/2012)

Aug. 29, 2012 RECAP
31

Unopposed Motion for Extension of Time to File Answer re 30 Order on Motion to Amend/Correct, Order on Motion to Dismiss, 13 Amended Complaint by Defendants Timothy Geithner, Timothy Geithner, Douglas Shulman, Douglas Shulman, United States of America. Motions referred to Magistrate Judge Stephen L. Crocker. (Attachments: # 1 Text of Proposed Order) (Schwartz, Richard) (Entered: 09/10/2012)

1 Text of Proposed Order

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Sept. 10, 2012 PACER
32

** TEXT ONLY ORDER **ORDER granting 31 Motion for Extension of Time to Answer. Answer due 9/21/2012. Signed by Magistrate Judge Stephen L. Crocker on 9/11/12. (krj) (Entered: 09/11/2012)

Sept. 11, 2012 PACER
33

AMENDED Scheduling Order: Dispositive Motions due 6/28/2013. Settlement Letters due 11/22/2013. Court Trial set for 1/6/2014 at 09:00 AM. Signed by Magistrate Judge Stephen L. Crocker on 9/20/12. (krj) (Entered: 09/21/2012)

Sept. 21, 2012 PACER
34

ANSWER to Amended Complaint by Defendants Timothy Geithner, Douglas Shulman, United States of America. (Schwartz, Richard) Modified docket text on 9/21/2012 (mmo). (Entered: 09/21/2012)

Sept. 21, 2012 PACER
35

Disregard - refiled as entry 36 ; Modified on 6/17/2013; wrong caption/case number on document. (mmo). (Entered: 06/17/2013)

June 17, 2013 PACER
36

STIPULATION of Dismissal [of Plaintiff Anne Nicol Gaylor - Corrected] by Plaintiffs Dan Barker, Freedom From Religion Foundation, Inc., Anne Nicol Gaylor, Annie Laurie Gaylor, Defendants Timothy Geithner, Timothy Geithner, Douglas Shulman, Douglas Shulman, United States of America. (Bolton, Richard) (Entered: 06/17/2013)

June 17, 2013 PACER
37

Deposition of Annie Laurie Gaylor taken on Apr. 23, 2013 (Healy Gallagher, Erin) (Entered: 06/28/2013)

June 28, 2013 PACER
38

Deposition of Dan Barker taken on Apr. 23, 2013 (Healy Gallagher, Erin) (Entered: 06/28/2013)

June 28, 2013 PACER
39

Deposition of Freedom From Religion Foundation, Inc. (30(b)(6)) taken on Apr. 24, 2013 (Healy Gallagher, Erin) (Entered: 06/28/2013)

June 28, 2013 PACER
40

MOTION FOR SUMMARY JUDGMENT by Defendants Timothy Geithner, Douglas Shulman, United States of America. Brief in Opposition due 7/19/2013. Brief in Reply due 7/29/2013. (Healy Gallagher, Erin) (Entered: 06/28/2013)

June 28, 2013 RECAP
41

Proposed Findings of Fact filed by Defendants Timothy Geithner, Douglas Shulman, United States of America re: 40 Motion for Summary Judgment (Healy Gallagher, Erin) (Entered: 06/28/2013)

June 28, 2013 RECAP
42

Declaration of Barbara Cantrell filed by Defendants Timothy Geithner, Douglas Shulman, United States of America re: 40 Motion for Summary Judgment (Attachments: # 1 Exhibit 3 - Plaintiffs Annie Laurie Gaylor and Dan Barker's Answers to Defendant United States of America's First Set of Written Interrogatories, # 2 Exhibit 5 - Plaintiff Freedom From Religion Foundation Inc.'s Answers to Defendant United States of America's First Set of Written Interrogatories, # 3 Exhibit 30 - Publication 1828: Tax Guide for Churches and Religious Organizations: Benefits and Responsibilities Under the Federal Tax Law, # 4 Exhibit 31 - Ministers Audit Techniques Guide, # 5 Exhibit 32 - Publication 517: Social Security and Other Information for Members of the Clergy and Religious Workers, # 6 Exhibit 33 - Form 4361: Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners, # 7 Exhibit 34 - I.R.M. § 4.19.6: Examining Process/Liability Determination/SSA Correspondence, Minister Waivers, and Application for Exemption from Social Security, # 8 Exhibit 36 - I.R.M. § 1.11.6, Using and Researching the Internal Revenue Manual (IRM, # 9 Exhibit 37 - I.R.M. § 4.76.7: Examining Process/Exempt Organizations Examination Guidelines/Church Tax Inquiries and Examinations - IRC § 7611, # 10 Exhibit 38 - I.R.M. § 7.25.3: Rulings and Agreements/Exempt Organizations Determinations Manual/Religious, Charitable, Educational, Etc. Organizations, # 11 Exhibit 40 - I.R.M. § 4.76.6: Examining Process/Exempt Organizations Examination Guidelines/Religious Organizations, # 12 Exhibit 41 - Solstice Tribute, # 13 Exhibit 42 - Losing Faith In Faith: From Preacher To Atheist, # 14 Exhibit 43 - Faith-free Clergy Struggle to Escape Pulpit, # 15 Exhibit 44 - DeBaptismal Certificate, # 16 Exhibit 45 - Just Pretend: A Freethought Book for Children, # 17 Exhibit 46 - Friendly Neighborhood Atheist 2 CD Album, # 18 Exhibit 47 - Beware of Dogma CD, # 19 Exhibit 48 - Adrift on a Star: Irreverent Songs by Dan Barker, # 20 Exhibit 49 - Dan Barker's Ordination Certificate, # 21 Exhibit 50 - In Defense of "Godlessness", # 22 Exhibit 51 - Secular Memorials and Funerals Without God, # 23 Exhibit 52 - "Let's Dispense with Christian Funerals") (Healy Gallagher, Erin) (Entered: 06/28/2013)

1 Exhibit 3 - Plaintiffs Annie Laurie Gaylor and Dan Barker's Answers to Defe

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2 Exhibit 5 - Plaintiff Freedom From Religion Foundation Inc.'s Answers to De

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3 Exhibit 30 - Publication 1828: Tax Guide for Churches and Religious Organization

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4 Exhibit 31 - Ministers Audit Techniques Guide

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5 Exhibit 32 - Publication 517: Social Security and Other Information for Members

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6 Exhibit 33 - Form 4361: Application for Exemption From Self-Employment Tax for U

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7 Exhibit 34 - I.R.M. § 4.19.6: Examining Process/Liability Determination/SSA

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8 Exhibit 36 - I.R.M. § 1.11.6, Using and Researching the Internal Revenue Ma

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9 Exhibit 37 - I.R.M. § 4.76.7: Examining Process/Exempt Organizations Examin

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10 Exhibit 38 - I.R.M. § 7.25.3: Rulings and Agreements/Exempt Organizations D

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11 Exhibit 40 - I.R.M. § 4.76.6: Examining Process/Exempt Organizations Examin

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12 Exhibit 41 - Solstice Tribute

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13 Exhibit 42 - Losing Faith In Faith: From Preacher To Atheist

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14 Exhibit 43 - Faith-free Clergy Struggle to Escape Pulpit

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15 Exhibit 44 - DeBaptismal Certificate

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16 Exhibit 45 - Just Pretend: A Freethought Book for Children

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17 Exhibit 46 - Friendly Neighborhood Atheist 2 CD Album

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18 Exhibit 47 - Beware of Dogma CD

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19 Exhibit 48 - Adrift on a Star: Irreverent Songs by Dan Barker

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20 Exhibit 49 - Dan Barker's Ordination Certificate

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21 Exhibit 50 - In Defense of "Godlessness"

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22 Exhibit 51 - Secular Memorials and Funerals Without God

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23 Exhibit 52 - "Let's Dispense with Christian Funerals"

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June 28, 2013 RECAP
43

Declaration of Dean James Hudnut-Beumler filed by Defendants Timothy Geithner, Douglas Shulman, United States of America re: 40 Motion for Summary Judgment (Attachments: # 1 Exhibit A - CV, # 2 Exhibit B - Publications, # 3 C - Bibliography) (Healy Gallagher, Erin) (Entered: 06/28/2013)

1 Exhibit A - CV

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2 Exhibit B - Publications

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3 C - Bibliography

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June 28, 2013 PACER
44

Brief in Support of 40 Motion for Summary Judgment by Defendants Timothy Geithner, Douglas Shulman, United States of America (Healy Gallagher, Erin) (Entered: 06/28/2013)

June 28, 2013 RECAP
45

Unopposed Motion for Extension of Time for Plaintiffs To Respond To Defendants' Motion For Summary Judgment by Plaintiffs Dan Barker, Freedom From Religion Foundation, Inc., Anne Nicol Gaylor, Annie Laurie Gaylor. Motions referred to Magistrate Judge Stephen L. Crocker. (Bolton, Richard) (Entered: 07/17/2013)

July 17, 2013 PACER
46

** TEXT ONLY ORDER **ORDER granting 45 Motion for Extension of Time. Brief in Opposition due 7/26/2013. Brief in Reply due 8/12/2013. Signed by Magistrate Judge Stephen L. Crocker on 7/17/13. (krj) (Entered: 07/18/2013)

July 18, 2013 PACER
47

Declaration of Annie Laurie Gaylor filed by Plaintiffs Dan Barker, Freedom From Religion Foundation, Inc., Anne Nicol Gaylor, Annie Laurie Gaylor re: 40 Motion for Summary Judgment (Attachments: # 1 Exhibit 001, FFRF Bylaws, # 2 Exhibit 002, FFRF 2012 Year In Review, # 3 Exhibit 003, FFRF FAQ Page, # 4 Exhibit 004, FFRF Website Page, # 5 Exhibit 005, FFRF DeBaptismal Certificate) (Bolton, Richard) (Entered: 07/26/2013)

1 Exhibit 001, FFRF Bylaws

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2 Exhibit 002, FFRF 2012 Year In Review

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3 Exhibit 003, FFRF FAQ Page

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4 Exhibit 004, FFRF Website Page

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5 Exhibit 005, FFRF DeBaptismal Certificate

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July 26, 2013 PACER
48

Declaration of Dan Barker filed by Plaintiffs Dan Barker, Freedom From Religion Foundation, Inc., Anne Nicol Gaylor, Annie Laurie Gaylor re: 40 Motion for Summary Judgment (Attachments: # 1 Exhibit 001, FFRF Bylaws, # 2 Exhibit 002, FFRF Year In Review, # 3 Exhibit 003, FFRF FAQ Page, # 4 Exhibit 004, FFRF Website Page, # 5 Exhibit 005, DeBaptismal Certificate) (Bolton, Richard) (Entered: 07/26/2013)

1 Exhibit 001, FFRF Bylaws

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2 Exhibit 002, FFRF Year In Review

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3 Exhibit 003, FFRF FAQ Page

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4 Exhibit 004, FFRF Website Page

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5 Exhibit 005, DeBaptismal Certificate

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July 26, 2013 PACER
49

Response to Proposed Findings of Fact filed by Plaintiffs Dan Barker, Freedom From Religion Foundation, Inc., Anne Nicol Gaylor, Annie Laurie Gaylor re: 40 Motion for Summary Judgment (Bolton, Richard) (Entered: 07/26/2013)

July 26, 2013 RECAP
50

Proposed Findings of Fact by Plaintiffs Dan Barker, Freedom From Religion Foundation, Inc., Annie Laurie Gaylor (Bolton, Richard) (Entered: 07/26/2013)

July 26, 2013 RECAP
51

Affidavit of Richard L. Bolton filed by Plaintiffs Dan Barker, Freedom From Religion Foundation, Inc., Anne Nicol Gaylor, Annie Laurie Gaylor re: 40 Motion for Summary Judgment (Attachments: # 1 Exhibit 001, Erwin Chemerinsky Article, # 2 Exhibit 002, Texas Monthly Decision, # 3 Exhibit 003, Report Staff of Joint Committee, # 4 Exhibit 004, Crt. of Appeals 9th Cir. - Motion for Leave, # 5 Exhibit 005, Lloyd Mayer Article, # 6 Exhibit 006, Tax Court Decision, # 7 Exhibit 007, Eighth Circuit Decision, # 8 Exhibit 008, IRS Letter, # 9 Exhibit 009, Rep. Mark Comments) (Bolton, Richard) Modified exhibit description on 7/29/2013 (mmo). (Entered: 07/26/2013)

1 Exhibit 001, Erwin Chemerinsky Article

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2 Exhibit 002, Texas Monthly Decision

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3 Exhibit 003, Report Staff of Joint Committee

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4 Exhibit 004, Motion for Leave

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5 Exhibit 005, Lloyd Mayer Article

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6 Exhibit 006, Tax Court Decision

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7 Exhibit 007, Eighth Circuit Decision

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8 Exhibit 008, IRS Letter

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9 Exhibit 009, Rep. Mark Comments

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July 26, 2013 PACER
52

Brief in Opposition by Plaintiffs Dan Barker, Freedom From Religion Foundation, Inc., Anne Nicol Gaylor, Annie Laurie Gaylor re: 40 Motion for Summary Judgment filed by Douglas Shulman, Timothy Geithner, United States of America (Bolton, Richard) (Entered: 07/26/2013)

July 26, 2013 RECAP
53

Brief in Reply by Defendants Timothy Geithner, Douglas Shulman, United States of America in Support of 40 Motion for Summary Judgment (Healy Gallagher, Erin) (Entered: 08/12/2013)

Aug. 12, 2013 RECAP
54

Reply in Support of Proposed Findings of Fact filed by Defendants Timothy Geithner, Douglas Shulman, United States of America re: 40 Motion for Summary Judgment (Healy Gallagher, Erin) (Entered: 08/12/2013)

Aug. 12, 2013 RECAP
55

Response to Proposed Findings of Fact filed by Defendants Timothy Geithner, Douglas Shulman, United States of America re: 40 Motion for Summary Judgment (Healy Gallagher, Erin) (Entered: 08/12/2013)

Aug. 12, 2013 RECAP
56

ORDER granting in part and denying in part 40 Motion for Summary Judgment by defendants Timothy Geithner and Douglas Schulman, now succeeded by Jacob Lew and Daniel Werfel. The motion is GRANTED with respect to plaintiffs' challenge to 26 U.S.C. § 107(1); plaintiffs' complaint is dismissed as to that claim for lack of standing. The motion is DENIED as to plaintiffs' challenge to 26 U.S.C. § 107(2). On the court's own motion, summary judgment is GRANTED to plaintiffs as to that claim. It is DECLARED that 26 U.S.C. § 107(2) violates the establishment clause of the First Amendment and defendants are ENJOINED from enforcing § 107(2). The injunction shall take effect at the conclusion of any appeals filed by the defendants. Signed by District Judge Barbara B. Crabb on 11/21/2013. (arw) (Entered: 11/22/2013)

Nov. 22, 2013 RECAP
57

JUDGMENT entered in favor of Defendants Jacob Lew and Daniel Werfel dismissing plaintiffs' claim challenging the constitutionality of 26 U.S.C. § 107(1); entered in favor of plaintiffs Annie Laurie Gaylor, Dan Barker and Freedom from Religion Foundation, Inc. on their claim challenging the constitutionality of 26 U.S.C. § 107(2). It is declared that 26 U.S.C. § 107(2) violates the establishment clause of the First Amendment. Defendants are enjoined from enforcing 26 U.S.C. § 107(2). The injunction shall take effect at the conclusion of any appeals filed by defendants or the expiration of defendants' appeal deadline. (BBC/LAK) (arw) (Entered: 11/26/2013)

Nov. 26, 2013 RECAP
58

NOTICE OF APPEAL by Defendants Timothy Geithner, Timothy Geithner, Douglas Shulman, Douglas Shulman, United States of America as to 57 Judgment. Appeal filed by USA. Docketing Statement filed. (Attachments: # 1 Docketing Statement) (Healy Gallagher, Erin) (Entered: 01/24/2014)

1 Docketing Statement

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Jan. 24, 2014 PACER
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Appeal Information Packet. (krj) (Entered: 01/24/2014)

Jan. 24, 2014 PACER
60

Transmission of Notice of Appeal, Docketing Statement, Appeal Information Sheet, Docket Sheet and Judgment to Seventh Circuit Court of Appeals re 58 Notice of Appeal. (Attachments: # 1 appeal information sheet, # 2 docketing statement, # 3 judgment, # 4 docket sheet) (krj) (Entered: 01/24/2014)

1 appeal information sheet

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2 docketing statement

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3 judgment

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4 docket sheet

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Jan. 24, 2014 RECAP
61

Designation of Record on Appeal by Defendants Timothy Geithner, Timothy Geithner, Douglas Shulman, Douglas Shulman, United States of America re 58 Notice of Appeal, (Healy Gallagher, Erin) (Entered: 01/31/2014)

Jan. 31, 2014 PACER
62

Transcript Request Form by Defendants Timothy Geithner, Timothy Geithner, Douglas Shulman, Douglas Shulman, United States of America re 58 Notice of Appeal, (Healy Gallagher, Erin) (Entered: 01/31/2014)

Jan. 31, 2014 PACER
63

Court Reporter Certification of Seventh Circuit Transcript Information Sheet re 58 Notice of Appeal, (jat) (Entered: 02/03/2014)

Feb. 3, 2014 PACER
64

Certified and Transmitted Record on Appeal to US Court of Appeals re 58 Notice of Appeal, (Attachments: # 1 Certification) (lak) (Entered: 07/29/2014)

1 Certification

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July 29, 2014 PACER
65

JUDGMENT from USCA vacating the judgment of the district court and remanding with instructions to dismiss the complaint for want of jurisdiction as to 58 Notice of Appeal, filed by Douglas Shulman, Timothy Geithner, United States of America. No record to be returned. (Attachments: # 1 Mandate, # 2 Appellate Opinion, # 3 Bill of Costs) (jat) (Entered: 01/05/2015)

1 Mandate

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2 Appellate Opinion

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3 Bill of Costs

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Jan. 5, 2015 PACER
66

ORDER: Judgment entered on November 24, 2013 is VACATED in its entirety and this case is DISMISSED without prejudice for lack of jurisdiction. Signed by District Judge Barbara B. Crabb on 1/6/15. (jat) (Entered: 01/06/2015)

Jan. 6, 2015 PACER
67

AMENDED JUDGMENT dismissing the case without prejudice for lack of jurisdiction. (jat) (Entered: 01/06/2015)

Jan. 6, 2015 PACER

State / Territory: Wisconsin

Case Type(s):

Speech and Religious Freedom

Key Dates

Filing Date: Sept. 13, 2011

Closing Date: Jan. 6, 2015

Case Ongoing: No

Plaintiffs

Plaintiff Description:

Freedom from Religion Foundation and three of its members

Plaintiff Type(s):

Private Plaintiff

Non-profit NON-religious organization

Public Interest Lawyer: No

Filed Pro Se: No

Class Action Sought: No

Class Action Outcome: Not sought

Defendants

United States of America , Federal

Defendant Type(s):

Jurisdiction-wide

Case Details

Causes of Action:

Administrative Procedure Act, 5 U.S.C. §§ 551 et seq.

Declaratory Judgment Act, 28 U.S.C. § 2201

Constitutional Clause(s):

Establishment Clause

Equal Protection

Availably Documents:

Trial Court Docket

Complaint (any)

Injunctive (or Injunctive-like) Relief

Any published opinion

Outcome

Prevailing Party: Defendant

Nature of Relief:

None

Issues

General:

Disparate Treatment

Religious programs / policies

Discrimination-basis:

Religion discrimination