THOMAS MORE LAW CENTER v. OBAMA

Attorney(s) appearing for the Case

ARGUED: Robert J. Muise, Thomas More Law Center, Ann Arbor, Michigan, for Appellants. Neal Kumar Katyal, United States Department of Justice, Washington, D.C., for Appellees. ON BRIEF: Robert J. Muise, Thomas More Law Center, Ann Arbor, Michigan, David Yerushalmi, Law Offices of David Yerushalmi, P.C., Chandler, Arizona, for Appellants. Neal Kumar Katyal,   Mark B. Stern,   Alisa B. Klein,   Anisha Dasgupta, United States Department of Justice, Washington, D.C., for Appellees. Edward L. White, American Center for Law and Justice, Ann Arbor, Michigan, Steven J. Lechner,   Joel M. Spector, Mountain States Legal Foundation, Lakewood, Colorado, Ilya Shapiro,   Robert A. Levy,   David H. Rittgers, Cato Institute, Washington, D.C., Cory L. Andrews, Washington Legal Foundation, Washington, D.C., Steven J. Willis, University of Florida College of Law, Gainesville, Florida, Catherine E. Stetson, Hogan Lovells US LLP, Washington, D.C., Kristin M. Houser, Schroeter, Goldmark & Bender, Seattle, Washington, Keith S. Dubanevich, Oregon Department of Justice, Salem, Oregon, Walter E. Dellinger, Washington, D.C., Ian R. Millhiser, Center for American Progress, Washington, D.C., John L. Longstreth,   Molly K. Suda, K & L Gates LLP, Washington, D.C., Rochelle Bobroff, National Senior Citizens Law Center, Washington, D.C., Richard L. Rosen, Arnold & Porter LLP, Washington, D.C., Charles A. Rothfeld,   Mayer Brown, Washington, D.C., for Amici Curiae.

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. 549-66), 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. 566-73), delivered a separate opinion concurring in part and dissenting in part.