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BANNER v. U.S.

No. CIV.A. 03-1587(ESH).

303 F.Supp.2d 1 (2004)

James M. BANNER, Jr., et al., Plaintiffs, v. UNITED STATES of America, et al., Defendants.

United States District Court, District of Columbia.

March 11, 2004.

Attorney(s) appearing for the Case

John W. Nields, Jr., Howrey Simon Arnold & White, LLP, Lois G. Williams, Washington Lawyers' Committee for Civil Rights & Urban Affairs, Walter Smith, D.C. Appleseed Center, Gary Thompson, Gilbert Heintz & Randolph, Washington, DC, for Plaintiffs.

Michael D. Berman, Office of the Attorney General, Baltimore, MD, Rupa Bhattacharyya, Theodore C. Hirt, U.S. Department of Justice, Washington, DC, Maureen R. Matsen, William H. Hurd, Office of Attorney General, Richmond, VA, for Defendants.

Sharon E. Pandak, Ross G. Horton, Prince William, VA, for Amicus Defendants.

MEMORANDUM OPINION

HUVELLE, District Judge.

This lawsuit presents yet another chapter in the District of Columbia's longstanding struggle to achieve self-government. The District, its Mayor, its Council and Council members, and eighteen of its residents challenge Congress' refusal to permit taxation of income earned by nonresidents who work within its borders. Plaintiffs contend that the ban constitutes unconstitutional discrimination against residents...

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