Gaylor, Annie et al v. Lew, Jacob et al
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)
IN THE UNITED STATES DISTRICT COURT FOR THE
WESTERN DISTRICT OF WISCONSIN
ANNIE LAURIE GAYLOR; DAN
BARKER; IAN GAYLOR, Personal
Representative of the estate of ANNE
NICOL GAYLOR; and FREEDOM
FROM RELIGION FOUNDATION,
Case No. 16-CV-215
STEVEN MNUCHIN, Secretary of the
United States Department of
Treasury; DAVID J. KAUTTER,
Acting Commissioner of the Internal
Revenue Service; and the UNITED
STATES OF AMERICA,
EDWARD PEECHER; CHRIS
BUTLER; CHICAGO EMBASSY
CHURCH; PATRICK MALONE;
HOLY CROSS ANGLICAN CHURCH;
and the DIOCESE OF CHICAGO AND
MID-AMERICA OF THE RUSSIAN
ORTHODOX CHURCH OUTSIDE OF
INTERVENOR-DEFENDANTS’ DOCKETING STATEMENT
Pursuant to Circuit Rule 3(c)(1) of the United States Court of Appeals for the
Seventh Circuit, Intervenor-Defendants—Edward Peecher, Chris Butler, Chicago
Embassy Church, Patrick Malone, Holy Cross Anglican Church, and the Diocese of
Chicago and Mid-America of the Russian Orthodox Church outside of Russia—
respectfully submit this Docketing Statement in the above captioned case.
I. Parties Appearing in Their Official Capacities
The parties sued in their official capacity are the Secretary of the Treasury and
the Commissioner of Internal Revenue. The current Secretary of the United States
Department of Treasury is Steven Mnuchin. The current Acting Commissioner of the
Internal Revenue Service is David J. Kautter.
II. Prior or Related Appellate Proceedings
In a prior, related case, several of the same Plaintiffs challenged the
constitutionality of 26 U.S.C. § 107 on the same grounds. The district court sua sponte
granted summary judgment for Plaintiffs. Freedom from Religion Found., Inc. v. Lew,
983 F. Supp. 2d 1051 (W.D. Wis. 2013). This Court vacated and remanded on the
ground that Plaintiffs lacked Article III standing. Freedom from Religion Found., Inc.
v. Lew, No. 14-1152, 773 F.3d 815 (7th Cir. 2014).
III. Jurisdictional Statement
A. District Court’s Subject-Matter Jurisdiction
Plaintiffs challenged the constitutionality of 26 U.S.C. § 107. The District Court
found that Plaintiffs lack standing to challenge § 107(1), but have standing to
challenge § 107(2) (Doc. 15). Plaintiffs invoked the district court’s jurisdiction under
28 U.S.C. § 1331, 28 U.S.C. § 2201, 28 U.S.C. § 1343, and 5 U.S.C. § 702. IntervenorDefendants maintain that the District Court lacked subject-matter jurisdiction
because Plaintiffs lack Article III standing.
B. Appellate Court’s Subject-Matter Jurisdiction
The District Court entered final judgment on December 15, 2017 (Doc. 96). The
District Court’s order disposes of all claims of all parties. Intervenor-Defendants filed
a timely notice of appeal in the District Court on February 8, 2018. (Doc. 97); 28
U.S.C. § 2107(b). Thus, the Seventh Circuit has jurisdiction to hear this direct appeal
of a final judgment under 28 U.S.C. § 1291, but the Seventh Circuit lacks subjectmatter jurisdiction for the same reasons that the District Court lacked subject-matter
jurisdiction, as stated above.
/s/ Luke W. Goodrich
Luke W. Goodrich
The Becket Fund for Religious Liberty
1200 New Hampshire Ave. NW,
Washington, DC 20036
Telephone: (202) 349-7216
Facsimile: (202) 955-0090
Dated: February 8, 2018
Counsel for Intervenor-Defendants
CERTIFICATE OF SERVICE
I certify that on February 8, 2018, the foregoing docketing statement was served
on counsel for all parties by means of the Court’s ECF system.
/s/ Luke W. Goodrich
Luke W. Goodrich
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