Legal Opinion
Banner, James M. v. United States
Court of Appeals for the D.C. Circuit
Decided November 4, 2005No. 04-5190PublishedCited by 26 opinions
1Opinion of the Court
Opinion for the Court filed PER CURIAM.
2Per 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 residents of the District, in violation of the equal protection component of the Fifth Amendment, and (2) contravenes the Constitution’s…
3Cases cited27 opinions
- Lujan v. Defenders of WildlifeSupreme Court of the United States · 1992
- Steel Co. v. Citizens for a Better EnvironmentSupreme Court of the United States · 1998
- Bolling v. SharpeSupreme Court of the United States · 1954
- Cohens v. VirginiaSupreme Court of the United States · 1821
- Nordlinger v. HahnSupreme Court of the United States · 1992
22 more not listed; retrieve them via the Exa API.
4Cited by26 opinions
- National Pork Producers Council v. RossSupreme Court of the United States · 2023
- National Pork Producers Council v. RossSupreme Court of the United States · 2023
- Malla Pollack v. James C. DuffCourt of Appeals for the D.C. Circuit · 2015
- Metropolitan Washington Chapter, Associated Builders and Contractors, Inc. v. District of ColumbiaDistrict Court, District of Columbia · 2014
- Smith v. Dist. of ColumbiaCourt of Appeals for the D.C. Circuit · 2019
21 more not listed; retrieve them via the Exa API.