United States Fourth Circuit

In suit by providers of satellite television programming alleging that North Carolina's system of taxing multi-channel television programming violates the Dormant Commerce Clause of Article I of the U.S. Constitution, granting of defendant's motion to dismiss is affirmed as plaintiffs' suit is barred by principles of comity.

Appellate Information

• Decided 01/10/2008
• Published 01/10/2008

Judges

• Before NIEMEYER and SHEDD, Circuit Judges, and LEONIE M. BRINKEMA, United States District Judge for the Eastern District of Virginia, sitting by designation.

Court

• United States Fourth Circuit

Counsel

• For Appellees:
  
• ARGUED:  Pantelis Michalopoulos, Steptoe & Johnson, L.L.P., Washington, D.C., for Appellants.  Michael David Youth, North Carolina Department of Justice, Raleigh, North Carolina, for Appellee.   ON BRIEF:  Mark F. Horning, Janice D. Gorin, Steptoe & Johnson, L.L.P., Washington, D.C.;  Christopher G. Smith, J. Mitchell Armbruster, Smith, Anderson, Blount, Dorsett, Mitchell & Jernigan, L.L.P., Raleigh, North Carolina, for Appellants.  Christopher G. Browning, Jr., Solicitor General, North Carolina Department of Justice, Raleigh, North Carolina, for Appellee.  Mark J. Prak, Marcus W. Trathen, Charles F. Marshall, Brooks, Pierce, McLendon, Humphrey & Leonard, L.L.P., Raleigh, North Carolina, for Amicus Supporting Appellee.