The suit sought an injunction to block the application of a NY state law that could allow the Democratic-controlled House to obtain the returns. Nevertheless, Trump's attorneys had filed the lawsuit in July preemptively, arguing that without an emergency court order blocking a congressional request, his NY returns might be disclosed before the president's opposition could be heard in court. And, besides, Nichols said, congressional Democrats have yet to take advantage of the law and it's unclear if they ever will.
New York's TRUST Act, signed by New York Gov. Andrew M. Cuomo (D) and enacted July 7, allows New York tax officials to turn over Trump's state tax returns to three House committees, provided the New York officials receive requests "in furtherance of a legitimate task of Congress".
The ruling may not end the lawsuit before Nichols.
Nichols said could the president also could refile his case in Washington against the House committee, if and when it makes a request. "And even if Mr. Trump alleged that either New York Defendant was involved in the legislative process, he cites no authority for the proposition that enacting or helping to enact a state statute in another state would constitute "transacting business" in the District of Columbia", Nichols wrote in his decision.
"Based on the present allegations, Mr. Trump hasn't met his burden of establishing personal jurisdiction over both of the New York Defendants", Nichols wrote.
The lawsuit is just one of several court fights over access to Trump's tax returns.
"We are reviewing the opinion", said Trump's personal lawyer Jay Sekulow.
Nichols's opinion came in a wave of litigation over the president's attempts to shield his personal finances from investigators, including congressional Democrats, state lawmakers and regulators.
U.S. District Court Judge Carl Nichols in Washington issued a ruling on Monday, determining the federal court in D.C. does not have jurisdiction over the matter.
Last week, a federal appeals panel ruled the president's accounting firm must hand over its records to Manhattan prosecutors. He has yet to file a request for the documents and is now engaged in a legal battle over the federal tax returns of President Trump.
"It's time for Congress to request them", said NY state Sen.
In a separate case, a federal appeals court ruled earlier this month that Trump's tax returns can be turned over to NY prosecutors by his personal accountant in response to a grand jury subpoena.