Gaylor, Annie et al v. Lew, Jacob et al

Filing 102

Transmission of Notice of Appeal, Docketing Statement, Judgment and Docket Sheet to Seventh Circuit Court of Appeals re: 100 Notice of Appeal, (Attachments: # 1 Docketing Statement, # 2 Judgment, # 3 Docket Sheet) (lak)

APPEAL, CLOSED, LS, PROTECTIVE_ORDER, SP,

U.S. District Court
Western District of Wisconsin (Madison)
CIVIL DOCKET FOR CASE #: 3:16-cv-00215-bbc

Gaylor, Annie et al v. Lew, Jacob et al
Assigned to: District Judge Barbara B. Crabb
Cause: 42:1981 Housing Discrimination

Date Filed: 04/05/2016
Date Terminated: 12/15/2017
Jury Demand: None
Nature of Suit: 440 Civil Rights: Other
Jurisdiction: Federal Question

Plaintiff
Annie Laurie Gaylor

represented by Richard L. Bolton
Boardman & Clark LLP
1 South Pinckney Street, 4th Floor
P.O. Box 927
Madison, WI 53701-0927
608-283-1789
Fax: [phone]
Email: [e-mail]
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Plaintiff
Dan Barker

represented by Richard L. Bolton
(See above for address)
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Plaintiff
Ian Gaylor
Personal Representative of the Estate of Anne
Nicol Gaylor

represented by Richard L. Bolton
(See above for address)
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Plaintiff
Freedom From Religion Foundation, Inc.

represented by Richard L. Bolton
(See above for address)
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

V.
Defendant
Jacob Lew
Secretary of the United States Department of
Treasury

represented by Richard Gerald Rose
U.S. Department of Justice, Tax Division
P.O. Box 7238
Ben Franklin Station
Washington, DC 20044

202-616-2032
Fax: [phone]
Email: [e-mail]
LEAD ATTORNEY
ATTORNEY TO BE NOTICED
Erin Healy Gallagher
U.S. Department of Justice, Tax Division
P.O. Box 7238
Ben Franklin Station
Washington, DC 20044
202-353-2452
Fax: [phone]
Email: [e-mail]
ATTORNEY TO BE NOTICED
Gregory Van Hoey
U.S. Department of Justice, Tax Division
P.O. Box 7238
Ben Franklin Station
Washington, DC 20044
202-307-6391
Fax: [phone]
Email: [e-mail]
ATTORNEY TO BE NOTICED
Defendant
John Koskinen
Commissioner of the Internal Revenue Service

represented by Richard Gerald Rose
(See above for address)
LEAD ATTORNEY
ATTORNEY TO BE NOTICED
Erin Healy Gallagher
(See above for address)
ATTORNEY TO BE NOTICED
Gregory Van Hoey
(See above for address)
ATTORNEY TO BE NOTICED

Defendant
United States of America

represented by Richard Davis Humphrey
U.S. Attorney's Office
222 W. Washington Ave.
Suite 700
Madison, WI 53703
608-264-5158
Fax: [phone]
Email: [e-mail]
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Richard Gerald Rose
(See above for address)
LEAD ATTORNEY
ATTORNEY TO BE NOTICED
Erin Healy Gallagher
(See above for address)
ATTORNEY TO BE NOTICED
Gregory Van Hoey
(See above for address)
ATTORNEY TO BE NOTICED
Leslie K. Herje
U.S. Attorney's Office
222 W. Washington Ave.
Suite 700
Madison, WI 53703
608-264-5158
Fax: [phone]
Email: [e-mail]
TERMINATED: 11/01/2016
V.
Intervenor Defendant
Bishop Edward Peecher

represented by Hannah Clayson Smith
The Becket Fund
1200 New Hampshire Ave. NW
Suite 700
Washington, DC 20036
202-349-7230
Email: [e-mail]
LEAD ATTORNEY
ATTORNEY TO BE NOTICED
Daniel Dunkley Benson
The Becket Fund
1200 New Hampshire Ave NW
Suite 700
Washington, DC 20036
202-830-1434
Email: [e-mail]
TERMINATED: 10/04/2017
Luke William Goodrich
The Becket Fund
1200 New Hampshire Ave NW
Suite 700
Washington, DC 20036
202-349-7216

Fax: [phone]
Email: [e-mail]
ATTORNEY TO BE NOTICED
Intervenor Defendant
Chicago Embassy Church

represented by Hannah Clayson Smith
(See above for address)
LEAD ATTORNEY
ATTORNEY TO BE NOTICED
Daniel Dunkley Benson
(See above for address)
TERMINATED: 10/04/2017
Luke William Goodrich
(See above for address)
ATTORNEY TO BE NOTICED

Intervenor Defendant
Father Patrick Malone

represented by Hannah Clayson Smith
(See above for address)
LEAD ATTORNEY
ATTORNEY TO BE NOTICED
Daniel Dunkley Benson
(See above for address)
TERMINATED: 10/04/2017
Luke William Goodrich
(See above for address)
ATTORNEY TO BE NOTICED

Intervenor Defendant
Holy Cross Anglican Church

represented by Hannah Clayson Smith
(See above for address)
LEAD ATTORNEY
ATTORNEY TO BE NOTICED
Daniel Dunkley Benson
(See above for address)
TERMINATED: 10/04/2017
Luke William Goodrich
(See above for address)
ATTORNEY TO BE NOTICED

Intervenor Defendant
Diocese of Chicago and Mid-America of the
Russian Orthodox Church Outside of Russia

represented by Hannah Clayson Smith
(See above for address)
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Daniel Dunkley Benson
(See above for address)
TERMINATED: 10/04/2017
Luke William Goodrich
(See above for address)
ATTORNEY TO BE NOTICED
Intervenor Defendant
Pastor Christopher Butler

represented by Hannah Clayson Smith
(See above for address)
LEAD ATTORNEY
ATTORNEY TO BE NOTICED
Daniel Dunkley Benson
(See above for address)
TERMINATED: 10/04/2017
Luke William Goodrich
(See above for address)
ATTORNEY TO BE NOTICED

Date Filed
04/06/2016

#

Docket Text
1 COMPLAINT against All Defendants. ( Filing fee $ 400 receipt number 0758-1783662.), filed by
All Plaintiffs. (Attachments:
# 1 Summons,
# 2 JS-44 Civil Cover Sheet) (Bolton, Richard) Modified on 4/6/2016: Removed duplicate text.
(lak) (Entered: 04/06/2016)

04/06/2016

Case randomly assigned to Magistrate Judge Stephen L. Crocker. (jat) (Entered: 04/06/2016)

04/06/2016

Standard attachments for Magistrate Judge Stephen L. Crocker required to be served on all parties
with summons or waiver of service: Corporate Disclosure Statement, Order Regarding Assignment
of Civil Cases, Notice of Assignment to a Magistrate Judge and Consent/Request for
Reassignment, Order on Dispositive Motions. (jat) (Entered: 04/06/2016)

04/06/2016

2 Summons Issued as to John Koskinen, Jacob Lew, United States of America. (jat) (Entered:
04/06/2016)

05/31/2016

3 Notice of Appearance filed by Richard Gerald Rose for Defendants John Koskinen, Jacob Lew,
United States of America. (Rose, Richard) (Entered: 05/31/2016)

05/31/2016

4 Unopposed Motion for Extension of Time to File Answer re: 1 Complaint, by Defendants John
Koskinen, Jacob Lew, United States of America. Response due 6/7/2016. (Attachments:
# 1 Text of Proposed Order) (Rose, Richard) (Entered: 05/31/2016)

05/31/2016

5 ** TEXT ONLY ORDER **
ORDER granting 4 Motion for Extension of Time to Answer. John Koskinen, Jacob Lew, and
United States of America answer due 8/12/2016. Signed by Magistrate Judge Stephen L. Crocker
on 5/31/16. (jat) (Entered: 05/31/2016)

08/12/2016

6 MOTION TO DISMISS for Lack of Jurisdiction by Defendants John Koskinen, Jacob Lew,
United States of America. Brief in Opposition due 9/2/2016. Brief in Reply due 9/12/2016. (Rose,

Richard) (Entered: 08/12/2016)
08/12/2016

7 Brief in Support of 6 Motion to Dismiss/Lack of Jurisdiction by Defendants John Koskinen, Jacob
Lew, United States of America. (Rose, Richard) (Entered: 08/12/2016)

08/12/2016

8 Unopposed Motion for Extension of Time to File Answer by Defendants John Koskinen, Jacob
Lew, United States of America, (Attachments:
# 1 Text of Proposed Order) (Rose, Richard) (Entered: 08/12/2016)

08/15/2016

9 ** TEXT ONLY ORDER **
Magistrate Judge Crocker hereby recuses himself from this lawsuit. Case randomly reassigned to
District Judge Barbara B. Crabb and Magistrate Judge Peter A. Oppeneer for all further
proceedings. Signed by Magistrate Judge Stephen L. Crocker on 8/15/16. (jat) (Entered:
08/15/2016)

08/15/2016

10 ** TEXT ONLY ORDER **
Magistrate Judge Oppeneer hereby recuses himself from this lawsuit. Signed by Magistrate Judge
Peter A. Oppeneer on 8/15/16. (jat) (Entered: 08/15/2016)

08/16/2016

11 ORDER granting 8 Motion for Extension of Time to Answer. Defendants may file an answer or
other response to the Complaint after resolution of the defendants' partial motion to dismiss.
Signed by District Judge Barbara B. Crabb on 8/16/16. (jat) (Entered: 08/16/2016)

08/22/2016

12 Notice of Appearance filed by Erin Healy Gallagher for Defendants John Koskinen, Jacob Lew,
United States of America. (Healy Gallagher, Erin) (Entered: 08/22/2016)

09/02/2016

13 Brief in Opposition by Plaintiffs Dan Barker, Freedom From Religion Foundation, Inc., Annie
Laurie Gaylor, Ian Gaylor re: 6 Motion to Dismiss/Lack of Jurisdiction filed by Jacob Lew, United
States of America, John Koskinen. (Bolton, Richard) (Entered: 09/02/2016)

09/12/2016

14 Brief in Reply by Defendants John Koskinen, Jacob Lew, United States of America in Support of 6
Motion to Dismiss/Lack of Jurisdiction. (Rose, Richard) (Entered: 09/12/2016)

10/24/2016

15 ORDER granting 6 Motion to Dismiss for Lack of Standing. The complaint is DISMISSED as to
the claim that 26 U.S.C. § 107(1) is unconstitutional. The case will proceed on the claim that 26
U.S.C. § 107(2) is unconstitutional. Signed by District Judge Barbara B. Crabb on 10/24/16. (jat)
(Entered: 10/24/2016)

10/24/2016

Set Telephone Conference: Telephone Pretrial Conference set for 11/17/2016 at 10:00 AM before
Judge Barbara B. Crabb. Counsel for Plaintiff responsible for setting up the call to chambers at
[phone]. [Requirements for Preliminary Pretrial Conferences held before Judge Crabb
attached] (jat) (Entered: 10/24/2016)

11/01/2016

16 Notice by Defendant United States of America of Substitution of Counsel. (Humphrey, Richard)
(Entered: 11/01/2016)

11/07/2016

17 ANSWER by Defendants John Koskinen, Jacob Lew, United States of America. (Healy Gallagher,
Erin) (Entered: 11/07/2016)

11/14/2016

18 Joint Preliminary Pretrial Conference Report by Defendants John Koskinen, Jacob Lew, United
States of America. (Rose, Richard) (Entered: 11/14/2016)

11/16/2016

19 ORDER: Parties should be prepared to explain at the preliminary pretrial conference why this case
should not proceed directly to briefing on dispositive motions. My tentative proposal is to set a
dispositive motions deadline of February 1, 2017. If both sides have no objections, they may
contact the clerk of court to cancel the pretrial conference. Signed by District Judge Barbara B.
Crabb on 11/16/16. (jat) (Entered: 11/16/2016)

11/17/2016

Minute Entry for proceedings held before District Judge Barbara B. Crabb: Telephone Preliminary
Pretrial Conference held on 11/17/2016 [:20] (skv) (Entered: 11/17/2016)

11/17/2016

20 Pretrial Conference Order - Defendants' expert report due 1/15/2017. Plaintiffs' rebuttal export
report due 2/15/2017. Dispositive Motions due 3/8/2017. Trial date will be set after resolution of
dispositive motions if necessary. Signed by District Judge Barbara B. Crabb on 11/17/16. (jat)
(Entered: 11/17/2016)

12/13/2016

21 Motion to Intervene by Intervenor Defendants Edward Peecher, Chicago Embassy Church, Patrick
Malone, Holy Cross Anglican Church, Diocese of Chicago and Mid-America of the Russian
Orthodox Church Outside of Russia. Response due 12/20/2016. (Attachments:
# 1 Proposed Answer,
# 2 Text of Proposed Order) (Smith, Hannah) (Entered: 12/13/2016)

12/13/2016

22 Brief in Support of 21 Motion to Intervene, by Intervenor Defendants Chicago Embassy Church,
Diocese of Chicago and Mid-America of the Russian Orthodox Church Outside of Russia, Holy
Cross Anglican Church, Patrick Malone, Edward Peecher, (Attachments:
# 1 Exhibit 1 - FFRF renews "David vs. Goliath" IRS challenge) (Smith, Hannah) Modified on
12/13/2016: Added exhibit description. E-mail to counsel. (lak) (Entered: 12/13/2016)

12/13/2016

23 Declaration of Bishop Edward Peecher filed by Intervenor Defendants Chicago Embassy Church,
Edward Peecher re: 21 Motion to Intervene. (Smith, Hannah) (Entered: 12/13/2016)

12/13/2016

24 Declaration of Father Patrick Malone filed by Intervenor Defendants Holy Cross Anglican Church,
Patrick Malone re: 21 Motion to Intervene. (Smith, Hannah) (Entered: 12/13/2016)

12/13/2016

25 Declaration of Father Gregory Joyce filed by Intervenor Defendant Diocese of Chicago and MidAmerica of the Russian Orthodox Church Outside of Russia re: 21 Motion to Intervene. (Smith,
Hannah) (Entered: 12/13/2016)

12/13/2016

26 Notice of Appearance filed by Hannah Clayson Smith for Intervenor Defendants Chicago Embassy
Church, Diocese of Chicago and Mid-America of the Russian Orthodox Church Outside of Russia,
Holy Cross Anglican Church, Patrick Malone, Edward Peecher. (Smith, Hannah) (Entered:
12/13/2016)

12/13/2016

27 Corporate Disclosure Statement by Intervenor Defendant Chicago Embassy Church. (Smith,
Hannah) (Entered: 12/13/2016)

12/13/2016

28 Corporate Disclosure Statement by Intervenor Defendant Holy Cross Anglican Church. (Smith,
Hannah) (Entered: 12/13/2016)

12/13/2016

29 Corporate Disclosure Statement by Intervenor Defendant Diocese of Chicago and Mid-America of
the Russian Orthodox Church Outside of Russia. (Smith, Hannah) (Entered: 12/13/2016)

12/13/2016

30 Notice of Appearance filed by Luke William Goodrich for Intervenor Defendants Chicago
Embassy Church, Diocese of Chicago and Mid-America of the Russian Orthodox Church Outside
of Russia, Holy Cross Anglican Church, Patrick Malone, Edward Peecher. (Goodrich, Luke)
(Entered: 12/13/2016)

12/13/2016

31 Notice of Appearance filed by Daniel Dunkley Benson for Intervenor Defendants Chicago
Embassy Church, Diocese of Chicago and Mid-America of the Russian Orthodox Church Outside
of Russia, Holy Cross Anglican Church, Patrick Malone, Edward Peecher. (Benson, Daniel)
(Entered: 12/13/2016)

12/20/2016

32 Brief in Opposition by Defendants John Koskinen, Jacob Lew, United States of America re: 21
Motion to Intervene, filed by Edward Peecher, Holy Cross Anglican Church, Patrick Malone,
Chicago Embassy Church, Diocese of Chicago and Mid-America of the Russian Orthodox Church
Outside of Russia. (Rose, Richard) (Entered: 12/20/2016)

12/22/2016

33 Brief in Reply by Intervenor Defendants Chicago Embassy Church, Diocese of Chicago and MidAmerica of the Russian Orthodox Church Outside of Russia, Holy Cross Anglican Church, Patrick
Malone, Edward Peecher in Support of 21 Motion to Intervene. (Smith, Hannah) (Entered:
12/22/2016)

01/11/2017

34 Notice of Appearance (Corrected) filed by Daniel Dunkley Benson for Intervenor Defendants
Chicago Embassy Church, Diocese of Chicago and Mid-America of the Russian Orthodox Church
Outside of Russia, Holy Cross Anglican Church, Patrick Malone, Edward Peecher. (Benson,
Daniel) (Entered: 01/11/2017)

01/19/2017

35 OPINION & ORDER granting 21 Motion to Intervene. Signed by District Judge James D.
Peterson on 1/19/17. (jat) (Entered: 01/19/2017)

02/10/2017

36 Notice of Appearance filed by Gregory Van Hoey for Defendants John Koskinen, Jacob Lew,
United States of America. (Van Hoey, Gregory) (Entered: 02/10/2017)

02/10/2017

37 Expedited Motion for Protective Order by Defendant United States of America. (Rose, Richard)
Modified on 2/20/2017. (lak) (Entered: 02/10/2017)

02/10/2017

38 Brief in Support of 37 Expedited Motion for Protective Order by Defendants John Koskinen, Jacob
Lew, United States of America, (Attachments:
# 1 Exhibit 1 - Notice of Rule 30(b)(6) Deposition of the Internal Revenue Service,
# 2 Exhibit 2 - Intervenor-Defendants First Set of Interrogatories and Requests for Production to
All Defendants,
# 3 Exhibit 3 - Letter from Counsel for Intervenor-Defendants,
# 4 Exhibit 4 - Letter from Counsel for All Defendants) (Rose, Richard) (Entered: 02/10/2017)

02/13/2017

Set Deadlines as to 37 Expedited Motion for Protective Order. Brief in Opposition due 2/15/2017.
Brief in Reply due 2/17/2017. (jat) (Entered: 02/13/2017)

02/15/2017

39 Brief in Opposition by Intervenor Defendants Chicago Embassy Church, Diocese of Chicago and
Mid-America of the Russian Orthodox Church Outside of Russia, Holy Cross Anglican Church,
Patrick Malone, Edward Peecher re: 37 Motion for Protective Order filed by Jacob Lew, United
States of America, John Koskinen, (Attachments:
# 1 Exhibit 1 - Declaration of Hannah Smith dated 2/15/2016 (See 40 for corrected declaration.),
# 2 Exhibit 2 - Notice of Rule 30(b)(6) Deposition,
# 3 Exhibit 3 - Offer to Amend Discovery Requests,
# 4 Exhibit 4 - Government Initial Disclosures) (Smith, Hannah) Modified on 2/16/2017: Left
voice mail for counsel re: the date of the declaration attached as Exhibit 1. (lak) (Entered:
02/15/2017)

02/16/2017

40 Corrected Declaration of Hannah Smith filed by Edward Peecher, Holy Cross Anglican Church,
Patrick Malone, Chicago Embassy Church, Diocese of Chicago and Mid-America of the Russian
Orthodox Church Outside of Russia re: 37 Motion for Protective Order. (Smith, Hannah) Modified
on 2/16/2017: Linked to the pending motion, etc. (lak) (Entered: 02/16/2017)

02/17/2017

41 Brief in Reply by Defendant United States of America in Support of 37 Motion for Protective
Order. (Van Hoey, Gregory) (Entered: 02/17/2017)

02/21/2017

42 ORDER granting 37 Expedited Motion for Protective Order by Defendant United States of
America. Signed by District Judge James D. Peterson on 2/21/2017. (voc) (Entered: 02/21/2017)

03/08/2017

43 MOTION FOR SUMMARY JUDGMENT by Defendants John Koskinen, Jacob Lew, United
States of America. Brief in Opposition due 3/29/2017. Brief in Reply due 4/10/2017. (Rose,
Richard) (Entered: 03/08/2017)

03/08/2017

44 Proposed Findings of Fact filed by Defendants John Koskinen, Jacob Lew, United States of
America re: 43 Motion for Summary Judgment. (Rose, Richard) (Entered: 03/08/2017)

03/08/2017

45 Disregard. See 57 . Modified on 3/9/2017. (lak) (Entered: 03/08/2017)

03/08/2017

46 Declaration of Barbara Cantrell filed by Defendants John Koskinen, Jacob Lew, United States of
America re: 43 Motion for Summary Judgment, (Attachments:
# 1 Exhibit 1 - Ministers Audit Techniques Guide,
# 2 Exhibit 2 - Publication 1828: Tax Guide for Churches and Religious Organizations,
# 3 Exhibit 3 - Publication 517: Social Security and Other Information for Members of the Clergy
and Religious Workers,
# 4 Exhibit 4 - IRM § 1.11.6, Using and Researching the Internal Revenue Manual (IRM),
# 5 Exhibit 5 - Form 4361, Application for Exemption From Self-Employment Tax for Use by
Ministers, Members of Religious Orders and Christian Science Practitioners,
# 6 Exhibit 6 (Part 1) - IRM § 4.19.6.3.7, Is Form 4361 Complete?,
# 7 Exhibit 6 (Part 2) - IRM § 4.19.6.3.7, Is Form 4361 Complete?,
# 8 Exhibit 7 (Part 1) - IRM § 4.76.7.3(1), Situations in Which IRC § 7611 Procedures Do Not
Apply,
# 9 Exhibit 7 (Part 2) - IRM § 4.76.7.3(1), Situations in Which IRC § 7611 Procedures Do Not
Apply,
# 10 Exhibit 8 - IRM § 7.25.3.6.5(1), Religious Belief Defined,
# 11 Exhibit 9 - IRM § 4.76.6.2(1), Religious Organizations - Overview,
# 12 Exhibit 10 - Form 1040X, Amended U.S. Individual Income Tax Return for Annie Laurie
Gaylor and Dan Barker (Tax Year 2012),
# 13 Exhibit 11 - Form 1040X, Amended U.S. Individual Income Tax Return for Anne N. Gaylor
(Tax Year 2013)) (Rose, Richard) (Entered: 03/08/2017)

03/08/2017

47 Brief in Support of 43 Motion for Summary Judgment by Defendants John Koskinen, Jacob Lew,
United States of America. (Rose, Richard) (Entered: 03/08/2017)

03/08/2017

48 MOTION FOR SUMMARY JUDGMENT by Intervenor Defendants Chicago Embassy Church,
Diocese of Chicago and Mid-America of the Russian Orthodox Church Outside of Russia, Holy
Cross Anglican Church, Patrick Malone, Edward Peecher. Brief in Opposition due 3/29/2017.
Brief in Reply due 4/10/2017. (Smith, Hannah) (Entered: 03/08/2017)

03/08/2017

49 Second Declaration of Father Patrick W. Malone, OSB filed by Intervenor Defendants Chicago
Embassy Church, Diocese of Chicago and Mid-America of the Russian Orthodox Church Outside
of Russia, Holy Cross Anglican Church, Patrick Malone, Edward Peecher re: 48 Motion for
Summary Judgment. (Smith, Hannah) (Entered: 03/08/2017)

03/08/2017

50 Second Declaration of The Very Reverend Father Gregory Joyce filed by Intervenor Defendants
Chicago Embassy Church, Diocese of Chicago and Mid-America of the Russian Orthodox Church
Outside of Russia, Holy Cross Anglican Church, Patrick Malone, Edward Peecher re: 48 Motion
for Summary Judgment. (Smith, Hannah) (Entered: 03/08/2017)

03/08/2017

51 Declaration of Chelise Fox filed by Intervenor Defendants Chicago Embassy Church, Diocese of
Chicago and Mid-America of the Russian Orthodox Church Outside of Russia, Holy Cross
Anglican Church, Patrick Malone, Edward Peecher re: 48 Motion for Summary Judgment,
(Attachments:
# 1 Exhibit 1 - FFRF Press Release, April 6, 2016,
# 2 Exhibit 2 - Government Disclosures, 2/9/2017,
# 3 Exhibit 3 - Government Discovery 3/2/2017,
# 4 Exhibit 4 - Deposition of Annie Gaylor (Also see 54 .),
# 5 Exhibit 5 - Deposition of Dan Barker (Also see 55 .),
# 6 Exhibit 6 - Deposition of FFRF (Also see 56 .),

# 7 Exhibit 7, Part 1 - Declaration of Barbara Cantrell,
# 8 Exhibit 7, Part 2 - Declaration of Barbara Cantrell,
# 9 Exhibit 7, Part 3 - Declaration of Barabara Cantrell,
# 10 Exhibit 7, Part 4 - Declaration of Barbara Cantrell,
# 11 Exhibit 7, Part 5 - Declaration of Barbara Cantrell,
# 12 Exhibit 8 - 7th Circuit Short Record,
# 13 Exhibit 9 - Estimates of Federal Tax Expenditures for Fiscal Years 2015-2019,
# 14 Exhibit 10 - Barna Group Article,
# 15 Exhibit 11 - SBCLife Article) (Smith, Hannah) Modified on 3/9/2017. (lak) (Entered:
03/08/2017)
03/08/2017

52 Proposed Findings of Fact filed by Intervenor Defendants Chicago Embassy Church, Diocese of
Chicago and Mid-America of the Russian Orthodox Church Outside of Russia, Holy Cross
Anglican Church, Patrick Malone, Edward Peecher re: 48 Motion for Summary Judgment. (Smith,
Hannah) (Entered: 03/08/2017)

03/08/2017

53 Brief in Support of 48 Motion for Summary Judgment, by Intervenor Defendants Chicago
Embassy Church, Diocese of Chicago and Mid-America of the Russian Orthodox Church Outside
of Russia, Holy Cross Anglican Church, Patrick Malone, Edward Peecher. (Smith, Hannah)
(Entered: 03/08/2017)

03/09/2017

54 Deposition of Annie Laurie Gaylor taken on April 23, 2013. (lak) (Entered: 03/09/2017)

03/09/2017

55 Deposition of Dan Barker taken on April 23, 2013. (lak) (Entered: 03/09/2017)

03/09/2017

56 Deposition of Annie Laurie Gaylor taken on April 24, 2013. (lak) (Entered: 03/09/2017)

03/09/2017

57 Declaration of James Hudnut-Beumler filed by Defendants John Koskinen, Jacob Lew, United
States of America re: 43 Motion for Summary Judgment, (Attachments:
# 1 Exhibit A - Curriculum Vitae,
# 2 Exhibit B - Publications in the Last Ten Years,
# 3 Exhibit C - Bibliography) (Rose, Richard) Modified on 3/9/2017. (lak) (Entered: 03/09/2017)

03/27/2017

58 Motion for Extension of Time to Respond to Motions for Summary Judgment by Plaintiffs Dan
Barker, Freedom From Religion Foundation, Inc., Annie Laurie Gaylor, Ian Gaylor. (Bolton,
Richard) (Entered: 03/27/2017)

03/28/2017

59 ** TEXT ONLY ORDER **
ORDER granting 58 Motion for Extension of Time. Brief in Opposition due 4/5/2017. Brief in
Reply due 4/24/2017. Signed by District Judge Barbara B. Crabb on 3/28/2017. (jls) (Entered:
03/28/2017)

04/05/2017

60 Declaration of Dan Barker filed by Plaintiffs Dan Barker, Freedom From Religion Foundation,
Inc., Annie Laurie Gaylor, Ian Gaylor re: 48 Motion for Summary Judgment, 43 Motion for
Summary Judgment, (Attachments:
# 1 Exhibit 1 - 2013 Amended Tax Return (Unredacted),
# 2 Exhibit 2 - March 2, 2015, IRS Letter,
# 3 Exhibit 3 - 2012 Amended Tax Return (Unredacted),
# 4 Exhibit 4 - July 16, 2015 IRS Communication (Unredacted),
# 5 Exhibit 5 - August 20, 2015 IRS Communication (Unredacted),
# 6 Exhibit 6 - 2012 Refund Denial,
# 7 Exhibit 7 - 2014 Amended Tax Return (Unredacated),
# 8 Exhibit 8 - 2015 Amended Tax Return (Unredacted),
# 9 Exhibit 9 - Gaylor 2013 Amended Tax Return (Unredacted),
# 10 Exhibit 10 - April 13, 2015, IRS Communication) (Bolton, Richard) Modified on 4/6/2017.
(lak) (Entered: 04/05/2017)

04/05/2017

61 Declaration of Richard L. Bolton filed by Plaintiffs Dan Barker, Freedom From Religion
Foundation, Inc., Annie Laurie Gaylor, Ian Gaylor re: 48 Motion for Summary Judgment, 43
Motion for Summary Judgment, (Attachments:
# 1 Exhibit 1 - Chemerinsky Article,
# 2 Exhibit 2 - Chadorow Article,
# 3 Exhibit 3 - Rep. Mack's Comments) (Bolton, Richard) (Entered: 04/05/2017)

04/05/2017

62 Response to Proposed Findings of Fact filed by Plaintiffs Dan Barker, Freedom From Religion
Foundation, Inc., Annie Laurie Gaylor, Ian Gaylor re: 43 Motion for Summary Judgment. (Bolton,
Richard) (Entered: 04/05/2017)

04/05/2017

63 Proposed Findings of Fact filed by Plaintiffs Dan Barker, Freedom From Religion Foundation,
Inc., Annie Laurie Gaylor, Ian Gaylor re: 48 Motion for Summary Judgment, 43 Motion for
Summary Judgment. (Bolton, Richard) (Entered: 04/05/2017)

04/05/2017

64 Response to Proposed Findings of Fact filed by Plaintiffs Dan Barker, Freedom From Religion
Foundation, Inc., Annie Laurie Gaylor, Ian Gaylor re: 48 Motion for Summary Judgment. (Bolton,
Richard) (Entered: 04/05/2017)

04/05/2017

65 Brief in Opposition by Plaintiffs Dan Barker, Freedom From Religion Foundation, Inc., Annie
Laurie Gaylor, Ian Gaylor re: 48 Motion for Summary Judgment, filed by Edward Peecher, Holy
Cross Anglican Church, Patrick Malone, Chicago Embassy Church, Diocese of Chicago and MidAmerica of the Russian Orthodox Church Outside of Russia, 43 Motion for Summary Judgment
filed by Jacob Lew, United States of America, John Koskinen. (Bolton, Richard) (Entered:
04/05/2017)

04/24/2017

66 Response to Proposed Findings of Fact filed by Defendants John Koskinen, Jacob Lew, United
States of America re: 43 Motion for Summary Judgment. (Rose, Richard) (Entered: 04/24/2017)

04/24/2017

67 Brief in Reply by Defendants John Koskinen, Jacob Lew, United States of America in Support of
43 Motion for Summary Judgment. (Rose, Richard) (Entered: 04/24/2017)

04/24/2017

68 Brief in Reply by Intervenor Defendants Chicago Embassy Church, Diocese of Chicago and MidAmerica of the Russian Orthodox Church Outside of Russia, Holy Cross Anglican Church, Patrick
Malone, Edward Peecher in Support of 48 Motion for Summary Judgment. (Smith, Hannah)
(Entered: 04/24/2017)

04/24/2017

69 Disregard. See 71 . Modified on 4/25/2017. (lak) (Entered: 04/24/2017)

04/24/2017

70 Response to Proposed Findings of Fact filed by Intervenor Defendants Chicago Embassy Church,
Diocese of Chicago and Mid-America of the Russian Orthodox Church Outside of Russia, Holy
Cross Anglican Church, Patrick Malone, Edward Peecher re: 48 Motion for Summary Judgment.
(Smith, Hannah) (Entered: 04/24/2017)

04/24/2017

71 Corrected Reply in Support of Proposed Findings of Fact filed by Intervenor Defendants Chicago
Embassy Church, Diocese of Chicago and Mid-America of the Russian Orthodox Church Outside
of Russia, Holy Cross Anglican Church, Patrick Malone, Edward Peecher re: 48 Motion for
Summary Judgment. (Smith, Hannah) (Entered: 04/24/2017)

06/19/2017

72 ORDER Regarding Jurisdiction. Response to Order due 7/3/2017. Signed by District Judge
Barbara B. Crabb on 6/19/2017. (jls) (Entered: 06/19/2017)

06/21/2017

73 Unopposed Motion for Extension of Time To Respond To The Court's Order Dated June 19, 2017
(ECF No. 72) by Defendants John Koskinen, Jacob Lew, United States of America, (Attachments:
# 1 Text of Proposed Order) (Rose, Richard) (Entered: 06/21/2017)

06/22/2017

74 ORDER granting 73 Motion for Extension of Time. Response to Order due 7/13/2017. Signed by
District Judge Barbara B. Crabb on 6/22/17. (jat) (Entered: 06/22/2017)

07/13/2017

75 Response to 72 Order Regarding Jurisdiction, by Defendants John Koskinen, Jacob Lew, United
States of America. (Healy Gallagher, Erin) Modified on 7/14/2017. (lak) (Entered: 07/13/2017)

07/13/2017

76 Response to 72 Order Regarding Jurisdiction, by Intervenor Defendants Chicago Embassy Church,
Diocese of Chicago and Mid-America of the Russian Orthodox Church Outside of Russia, Holy
Cross Anglican Church, Patrick Malone, Edward Peecher. (Benson, Daniel) (Entered: 07/13/2017)

07/13/2017

77 Response to 72 Order Regarding Jurisdiction, by Plaintiffs Dan Barker, Freedom From Religion
Foundation, Inc., Annie Laurie Gaylor, Ian Gaylor. (Bolton, Richard) Modified on 7/14/2017. (lak)
(Entered: 07/13/2017)

07/24/2017

78 Notice of Appearance filed by Hannah Clayson Smith for Intervenor Defendant Christopher
Butler. (Smith, Hannah) (Entered: 07/24/2017)

07/24/2017

79 Notice of Appearance filed by Luke William Goodrich for Intervenor Defendant Christopher
Butler. (Goodrich, Luke) (Entered: 07/24/2017)

07/24/2017

80 Notice of Appearance filed by Daniel Dunkley Benson for Intervenor Defendant Christopher
Butler. (Benson, Daniel) (Entered: 07/24/2017)

07/24/2017

81 Unopposed Motion to Intervene by Intervenor Defendant Christopher Butler, (Attachments:
# 1 Text of Proposed Order) (Benson, Daniel) (Entered: 07/24/2017)

07/24/2017

82 Brief in Support of 81 Motion to Intervene by Intervenor Defendant Christopher Butler. (Benson,
Daniel) (Entered: 07/24/2017)

07/24/2017

83 Second Declaration of Bishop Edward Peecher filed by Intervenor Defendant Edward Peecher re:
81 Motion to Intervene. (Benson, Daniel) (Entered: 07/24/2017)

07/24/2017

84 Declaration of Pastor Chris Butler filed by Intervenor Defendant Christopher Butler re: 81 Motion
to Intervene. (Benson, Daniel) Modified on 7/25/2017. (lak) (Entered: 07/24/2017)

10/04/2017

85 Notice of Withdrawal of Counsel by Hannah Clayson Smith re: Intervenor Defendants Christopher
Butler, Chicago Embassy Church, Diocese of Chicago and Mid-America of the Russian Orthodox
Church Outside of Russia, Holy Cross Anglican Church, Patrick Malone, Edward Peecher. (Smith,
Hannah) (Entered: 10/04/2017)

10/06/2017

86 OPINION AND ORDER granting 81 Christopher Butler's Motion to Intervene; denying 43
Defendants' Motion for Summary Judgment; denying 48 Intervenor Defendants' Motion for
Summary Judgment. On the court's own motion, summary judgment is GRANTED to plaintiffs. It
is DECLARED that 26 U.S.C. § 107(2) violates the establishment clause of the First Amendment
to the United States Constitution. The parties may have until October 30, 2017, to file
supplemental briefs on the questions whether any additional remedies are appropriate and whether
relief should be stayed pending a potential appeal. Response briefs are due November 8, 2017.
There will be no reply. All relief is STAYED pending entry of judgment. Signed by District Judge
Barbara B. Crabb on 10/6/17. (jat) (Main Document 86 replaced on 10/11/2017) (jat). Modified on
10/11/2017 (jat). Attachment was replaced with corrected order. (Entered: 10/06/2017)

10/06/2017

87 CORRECTED ORDER re 86 OPINION AND ORDER Signed by District Judge Barbara B.
Crabb on 10/6/17. (jat) (Entered: 10/06/2017)

10/30/2017

88 Response re: 87 Order, 86 Order on Motion for Summary Judgment, Order on Motion to Intervene,
by Plaintiffs Dan Barker, Freedom From Religion Foundation, Inc., Annie Laurie Gaylor, Ian
Gaylor. (Bolton, Richard) (Entered: 10/30/2017)

10/30/2017

89 Response re: 87 Order, 86 Order on Motion for Summary Judgment, Order on Motion to Intervene,
by Intervenor Defendants Christopher Butler, Chicago Embassy Church, Diocese of Chicago and
Mid-America of the Russian Orthodox Church Outside of Russia, Holy Cross Anglican Church,

Patrick Malone, Edward Peecher. (Smith, Hannah) (Entered: 10/30/2017)
10/30/2017

90 Text of Proposed Order by Intervenor Defendants Christopher Butler, Chicago Embassy Church,
Diocese of Chicago and Mid-America of the Russian Orthodox Church Outside of Russia, Holy
Cross Anglican Church, Patrick Malone, Edward Peecher. (Smith, Hannah) Modified on
10/31/2017. (lak) (Entered: 10/30/2017)

10/30/2017

91 Response re: 87 Order, 86 Order on Motion for Summary Judgment, Order on Motion to Intervene,
by Defendants John Koskinen, Jacob Lew, United States of America. (Rose, Richard) (Entered:
10/30/2017)

11/08/2017

92 Response re: 87 Order, 86 Order on Motion for Summary Judgment, Order on Motion to Intervene,
by Plaintiffs Dan Barker, Freedom From Religion Foundation, Inc., Annie Laurie Gaylor, Ian
Gaylor. (Bolton, Richard) (Entered: 11/08/2017)

11/08/2017

93 Declaration of Pastor Chris Butler filed by Intervenor Defendants Christopher Butler, Chicago
Embassy Church, Diocese of Chicago and Mid-America of the Russian Orthodox Church Outside
of Russia, Holy Cross Anglican Church, Patrick Malone, Edward Peecher re: 81 Motion to
Intervene. (Smith, Hannah) Modified on 11/9/2017. (lak) (Entered: 11/08/2017)

11/08/2017

94 Response re: 87 Order, 86 Order on Motion for Summary Judgment, Order on Motion to Intervene,
by Intervenor Defendants Christopher Butler, Chicago Embassy Church, Diocese of Chicago and
Mid-America of the Russian Orthodox Church Outside of Russia, Holy Cross Anglican Church,
Patrick Malone, Edward Peecher. (Smith, Hannah) (Entered: 11/08/2017)

12/13/2017

95 OPINION AND ORDER. It is DECLARED that 26 U.S.C. § 107(2) violates the establishment
clause of the First Amendment to the United States Constitution. Defendants Steve Mnuchin, John
Koskinen and the United States of America are ENJOINED from enforcing 26 U.S.C. § 107(2).
The injunction shall take effect 180 days after the conclusion of any appeals filed by defendants or
intervenor defendants or the expiration of defendants' or intervenor-defendants' deadline for filing
an appeal, whichever is later. The request for a tax refund made by plaintiff Freedom from
Religion Foundation, Annie Laurie Gaylor, Dan Barker and Ian Gaylor, as the personal
representative of the estate of Anne Nicol Gaylor, is DENIED. Signed by District Judge Barbara B.
Crabb on 12/13/2017. (arw) (Entered: 12/13/2017)

12/15/2017

96 JUDGMENT entered in favor of Plaintiffs Dan Barker, Freedom From Religion Foundation, Inc.,
Annie Laurie Gaylor, Ian Gaylor dismissing the case. (jat) (Entered: 12/15/2017)

02/08/2018

97 NOTICE OF APPEAL by Intervenor Defendants Christopher Butler, Chicago Embassy Church,
Diocese of Chicago and Mid-America of the Russian Orthodox Church Outside of Russia, Holy
Cross Anglican Church, Patrick Malone, Edward Peecher as to 95 Order, 87 Order, 96 Judgment.
Filing fee of $ 505, receipt number 0758-2187810 paid. Docketing Statement filed. (Attachments:
# 1 Docketing Statement) (Goodrich, Luke) (Entered: 02/08/2018)

02/08/2018

98 Appeal Information Packet. (lak) (Entered: 02/08/2018)

02/08/2018

99 Transmission of Notice of Appeal, Docketing Statement, Orders, Judgment and Docket Sheet to
Seventh Circuit Court of Appeals re: 97 Notice of Appeal, (Attachments:
# 1 Docketing Statement,
# 2 Opinion and Order No.: 87,
# 3 Opinion and Order No.: 95,
# 4 Judgment,
# 5 Docket Sheet) (lak) (Entered: 02/08/2018)

02/08/2018

100 NOTICE OF APPEAL by Defendants John Koskinen, Jacob Lew, United States of America as to
96 Judgment. Appeal filed by USA. Docketing Statement filed. (Attachments:
# 1 Docketing Statement) (Healy Gallagher, Erin) (Entered: 02/08/2018)

02/08/2018

101 Appeal Information Packet. (lak) (Entered: 02/08/2018)