Thomas More Law Center, et al v. Barack Obama, et al

Filing

OPINION and JUDGMENT filed: AFFIRMED, decision for publication pursuant to local rule 206. Boyce F. Martin, Jr., Jeffrey S. Sutton, Circuit Judges; James L. Graham, U.S. District Judge for the Southern District of Ohio. (MARTIN, J., delivered the opinion of the court, in which SUTTON, J., and GRAHAM, D. J., concurred as to Parts I (background) and II (subject matter jurisdiction) and in which SUTTON, J., concurred in the judgment. SUTTON, J. (pp. 27-53), delivered the opinion of the court as to Part I (taxing power) of his opinion, in which GRAHAM, D. J., joins. GRAHAM, D. J. (pp. 54-64), delivered a separate opinion concurring in part and dissenting in part.)

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Case: 10-2388 Document: 006111000202 Filed: 06/29/2011 Page: 1 UNITED STATES COURT OF APPEALS FOR THE SIXTH CIRCUIT Leonard Green Clerk 100 EAST FIFTH STREET, ROOM 540 POTTER STEWART U.S. COURTHOUSE CINCINNATI, OHIO 45202-3988 Filed: June 29, 2011 Mr. Cory L. Andrews Washington Legal Foundation 2009 Massachusetts Avenue, N.W. Washington, DC 20036-0000 Ms. Rochelle Bobroff National Senior Citizens Law Center 1444 I Street, N.W. Suite 1100 Washington, DC 20005 Ms. Anisha Dasgupta U.S. Department of Justice Appellate Section, Tax Division 950 Pennsylvania Avenue, N.W. 7533 Washington, DC 20530 Mr. Walter E. Dellinger Law Offices 1701 Eighteenth Street, N.W. Washington, DC 20009 Mr. Keith Scott Dubanevich Oregon Department of Justice 1162 Court Street, N.E. Salem, OR 97301 Ms. Kristin M. Houser Schroeter, Goldmark & Bender 810 Third Avenue Suite 500 Central Building Seattle, WA 98104 Tel. (513) 564-7000 www.ca6.uscourts.gov Case: 10-2388 Document: 006111000202 Mr. Neal K. Katyal United States Department of Justice Attorney General 950 Pennsylvania Avenue, NW Washington, DC 20530-0000 Ms. Alisa B. Klein U.S. Department of Justice Civil Division, Appellate Section 950 Pennsylvania Avenue, N.W. Room 7235 Washington, DC 20530 Mr. Steven J. Lechner Mountain States Legal Foundation 2596 S. Lewis Way Lakewood, CO 80227-0000 Mr. Robert A. Levy Cato Institute 1000 Massachusetts Avenue, N.W. Washington, DC 20001 Mr. John L. Longstreth K & L Gates 1601 K Street, N.W. Washington, DC 20005 Mr. Ian R. Millhiser Center for American Progress 1333 H Street, N.W. Tenth Floor Washington, DC 20005 Mr. Robert Joseph Muise Thomas Moore Law Center P.O. Box 393 Ann Arbor, MI 48105-0000 Mr. David H. Rittgers Cato Institute 1000 Massachusetts Avenue, N.W. Washington, DC 20001 Mr. Richard L. Rosen Arnold & Porter Filed: 06/29/2011 Page: 2 Case: 10-2388 Document: 006111000202 555 Twelfth Street, N.W. Washington, DC 20004 Mr. Charles A. Rothfeld Mayer Brown 1999 K Street, N.W. Washington, DC 20006 Mr. Ilya Shapiro Cato Institute 1000 Massachusetts Avenue, N.W. Washington, DC 20001 Mr. Joel M. Spector Mountain States Legal Foundation 2596 S. Lewis Way Lakewood, CO 80227-0000 Mr. Mark B. Stern U.S. Department of Justice Civil Division, Appellate Staff 950 Pennsylvania Avenue, N.W. Washington, DC 20530 Ms. Catherine Emily Stetson Hogan Lovells 555 Thirteenth Street, N.W. Columbia Square Washington, DC 20004 Ms. Molly K. Suda K & L Gates 1601 K Street, N.W. Washington, DC 20005 Mr. Edward Lawrence White American Center for Law and Justice 5068 Plymouth Road Ann Arbor, MI 48105 Mr. Steven J. Willis University of Florida College of Law 8318 S.W. 103rd Avenue Gainesville, FL 32608 Filed: 06/29/2011 Page: 3 Case: 10-2388 Document: 006111000202 Filed: 06/29/2011 Page: 4 Mr. David E. Yerushalmi Law Offices of David Yerushalmi P.O. Box 6358 Chandler, AZ 85246 Re: Case No. 10-2388, Thomas More Law Center, et al v. Barack Obama, et al Originating Case No. 10-11156 Dear Counsel, The court today announced its decision in the above-styled case. Enclosed is a copy of the court's opinion together with the judgment which has been entered in conformity with Rule 36, Federal Rules of Appellate Procedure. Yours very truly, Leonard Green, Clerk Linda K. Martin Deputy Clerk Enclosures Mandate to issue.

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