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UNITED STATES v. STATE OF MD.

Civ. No. K-78-1287.

488 F.Supp. 347 (1980)

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

United States District Court, D. Maryland.

March 31, 1980.

Attorney(s) appearing for the Case

Russell T. Baker, Jr., U. S. Atty. and Gale E. Rasin, Asst. U. S. Atty., Baltimore, Md., M. Carr Ferguson, John J. McCarthy, William L. Shraberg, Attys., Tax Division, U. S. Dept. of Justice, Washington, D. C., for plaintiff.

Stephen H. Sachs, Atty. Gen. of Maryland, Baltimore, Md., Gerald I. Langbaum, and Richard E. Israel, Asst. Attys. Gen., Annapolis, Md., for defendants.

FRANK A. KAUFMAN, District Judge.

Can a Member of Congress who represents a state other than Maryland and who

[488 F.Supp. 348]
maintains an abode in Maryland so that he can perform his duties in Washington, D. C. be subjected to individual income taxation imposed by Maryland and/or its political subdivisions in contravention of 4 U.S.C. § 113? The United States says "No"; Maryland and its Comptroller of the Treasury say "Yes."

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