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                   No. 18-1195

                     IN THE

 '$nprrmr ~T curt of thr pnitrb tatrs


   KENDRA ESPINOZA, JERI ELLEN ANDERSON, and
                 JAIME SCHAEFER
                                      Petitioners,
                       V.

      MONTANA DEPARTMENT OF REVENUE, and
 GENE WALBORN, in his official capacity as DIRECTOR
    OF THE MONTANA DEPARTMENT OF REVENUE,
                                     Respondents.


           On Writ of Certiorari to the
           Montana Supreme Court


 BRIEF FOR ARIZONA CHRISTIAN SCHOOL
TUITION ORGANIZATION AND IMMACULATE
  HEART OF MARY CATHOLIC SCHOOL AS
  AMICI CURIAE IN SUPPORT OF REVERSAL


ROBERT E. DUNN
GIBSON, DUNN & CRUTCHER LLP
1811 Page Mill Road
Palo Alto, California 94304

KRISTEN K. WAGGONER
DAVID A. CORTMAN
JOHN J. BURSCH
BRETT B. HARVEY
RORY T. GRAY
CHRISTOPHER P. SCHANDEVEL
ALLIANCE DEFENDING FREEDOM
440 First Street, NW Suite 600
Washington, DC 20001


ALLYSON N. Ho
  Counsel of Record
BRADLEY G. HUBBARD
GIBSON, DUNN & CRUTCHER LLP
2100 McKinney Avenue, Suite 1100
Dallas, Texas 75201
(214) 698-3100
aho@gibsondunn.com

JOHN S. EHRETTt
KAYLA G. FERGUSONtt
GIBSON, DUNN & CRUTCHER LLP
1050 Connecticut Avenue, NW
Washington, DC 20036


               Counsel for Amici Curiae

  Admitted only in Virginia.
t Admitted only in Tennessee.

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