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United States DC Circuit


Banner v. US, 04-5190

Tax Law; Constitutional Law; Government Law

Appellate Information

  • Argued 04/04/2005
  • Decided 11/04/2005
  • Published 11/04/2005

Judges

  • Before:  Chief Justice ROBERTS, Circuit Justice, and ROGERS, Circuit Judge, and EDWARDS, Senior Circuit Judge.

Court

  • United States DC Circuit

Counsel

  • For Appellant:
  • John W. Nields, Jr. and Walter Smith argued the cause for appellants.   With them on the briefs were Gary S. Thompson and Carolyn Lamm., Joseph A. Rieser, Jr. and Joseph R. Price were on the brief for amici curiae District of Columbia Affairs Section of the District of Columbia Bar, et al., in support of appellants.

  • For Appellees:
  • Michael S. Raab, Attorney, U.S. Department of Justice, argued the cause for federal appellee.   With him on the brief were Peter D. Keisler, Assistant Attorney General, Kenneth L. Wainstein, U.S. Attorney, and Mark B. Stern, Attorney., Jerry W. Kilgore, Attorney General, Attorney General's Office of the Commonwealth of Virginia, William E. Thro, State Solicitor General, and Maureen Riley Matsen, Deputy State Solicitor General, were on the brief of appellee Commonwealth of Virginia., J. Joseph Curran, Jr., Attorney General, Attorney General's Office of the State of Maryland, and Michael D. Berman, Deputy Chief of Litigation, were on the brief for appellee State of Maryland.
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