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FERNEBOK v. DISTRICT OF COLUMBIA

Civil Action No. 07-1262(JDB).

534 F.Supp.2d 25 (2008)

Gregory B. FERNEBOK, et al., Plaintiffs, v. DISTRICT OF COLUMBIA, Defendant.

United States District Court, District of Columbia.

January 25, 2008.

Attorney(s) appearing for the Case

Dale A. Cooter, Cooter, Mangold, Tompert & Wayson, Washington, DC, for Plaintiffs.

Nancy Jane Smith, Office of Attorney General, Washington, DC, for Defendant.

MEMORANDUM OPINION

JOHN D. BATES, District Judge.

Plaintiffs Gregory and Joshua Fernebok ("plaintiffs") bring this declaratory judgment action against the District of Columbia ("defendant" or "District") challenging the District of Columbia unincorporated business franchise tax. Plaintiffs are not residents of the District of Columbia, and assert that the tax violates federal law, including the Constitution. Defendant has moved to dismiss for lack...

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