Banner, James M. v. United States

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• noting that Congress has prohibited a non-resident income tax in the District
• “Congress is not a foreign sovereign government in relation to the District * * *; Congress is the District’s government[.]”

Source: CourtListener parenthetical corpus (CC0).