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                 No. 18-1195

In the Supreme  Court  of the Wniteb *tates

     KENDRA ESPINOZA, JERI ELLEN ANDERSON,
             AND JAMIE SCHAEFER,
                                  Petitioners,
                     v.
 MONTANA DEPARTMENT OF REVENUE AND GENE WAL-
 BORN, IN HIS OFFICIAL CAPACITY AS DIRECTOR OF THE
       MONTANA DEPARTMENT OF REVENUE,
                                 Respondents.


          On Writ of Certiorari to the
          Supreme Court of Montana

BRIEF FOR  MONTANA  ASSOCIATION  OF RABBIS
             AS AMICUS CURIAE
         SUPPORTING  RESPONDENTS


MICHAEL B. KIMBERLY
PAUL W. HUGHES
McDermott Will &
Emery LLP
500 N. Capital Street, NW
Washington, DC 20001
(202) 756-8000

EUGENE R. FIDELL
Yale Law School
Supreme Court Clinic
127 Wall Street
New  Haven, CT 06511


CHARLES A. ROTHFELD
Counsel of Record
ANDREW J. PINCUS
Mayer Brown LLP
1999 K Street, NW
Washington, DC 20006
(202) 263-3000
crothfeld@mayerbrown.com


Counsel for Amicus Curiae