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UNITED STATES v. STATE OF MD.

No. 80-1298.

636 F.2d 73 (1980)

UNITED STATES of America, Appellee, v. STATE OF MARYLAND and Louis L. Goldstein, Comptroller of the Treasury of the State of Maryland, Appellants.

United States Court of Appeals, Fourth Circuit.

Decided December 31, 1980.

Attorney(s) appearing for the Case

Gerald Langbaum, Asst. Atty. Gen., Baltimore, Md., Richard E. Israel, Asst. Atty. Gen., Annapolis, Md. (Stephen H. Sachs, Atty. Gen. of Maryland, Baltimore, Md., on brief), for appellants.

Wynette J. Hewett, Tax Division, Dept. of Justice, Washington, D. C. (M. Carr Ferguson, Asst. Atty. Gen., Washington, D. C., Russell T. Baker, Jr., U. S. Atty., Baltimore, Md., Michael L. Paup, Richard Farber, Tax Division, Dept. of Justice, Washington, D. C., on brief), for appellee.

Before WINTER, SPROUSE and ERVIN, Circuit Judges.

PER CURIAM:

The State of Maryland appeals from an order granting summary judgment to the United States in a suit in which the United States sought and obtained a declaration that 4 U.S.C. § 113, as added by P.L. 95-67 (July 19, 1977), prohibits Maryland from levying state and local income taxes against members of Congress from states other than Maryland who reside in Maryland for the purpose of attending sessions of Congress. In addition to granting a declaratory...

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