BANNER v. U.S.

No. 04-5190.

428 F.3d 303 (2005)

James M. BANNER, Jr., et al., Appellants v. UNITED STATES of America, et al., Appellees.

United States Court of Appeals, District of Columbia Circuit.

Decided November 4, 2005.


Attorney(s) appearing for the Case

John W. Nields, Jr. and Walter Smith argued the cause for appellants. With them on the briefs were Gary S. Thompson and Carolyn Lamm.

Joseph A. Rieser, Jr. and Joseph R. Price were on the brief for amici curiae District of Columbia Affairs Section of the District of Columbia Bar, et al., in support of appellants.

Michael S. Raab, Attorney, U.S. Department of Justice, argued the cause for federal appellee. With him on the brief were Peter D. Keisler, Assistant Attorney General, Kenneth L. Wainstein, U.S. Attorney, and Mark B. Stern, Attorney.

Jerry W. Kilgore, Attorney General, Attorney General's Office of the Commonwealth of Virginia, William E. Thro, State Solicitor General, and Maureen Riley Matsen, Deputy State Solicitor General, were on the brief of appellee Commonwealth of Virginia.

J. Joseph Curran, Jr., Attorney General, Attorney General's Office of the State of Maryland, and Michael D. Berman, Deputy Chief of Litigation, were on the brief for appellee State of Maryland.

Before: Chief Justice ROBERTS, Circuit Justice, and ROGERS, Circuit Judge, and EDWARDS, Senior Circuit Judge.


Opinion for the Court filed PER CURIAM.

PER CURIAM.

The local government of the District of Columbia is prohibited by Congress from imposing a "commuter tax"—from taxing the personal income of those who work in the District but reside elsewhere. Appellants brought suit in the district court challenging the restriction as unconstitutional. They argue that the restriction (1) favors Congress's constituents in the states and discriminates against the unrepresented...

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