NEILD v. DISTRICT OF COLUMBIA

No. 7213.

110 F.2d 246 (1940)

NEILD et al. v. DISTRICT OF COLUMBIA.

United States Court of Appeals for the District of Columbia.

Decided January 15, 1940.


Attorney(s) appearing for the Case

Alvin L. Newmyer and David G. Bress, both of Washington, D. C., for appellants.

Elwood H. Seal, Corp. Counsel, Vernon E. West, Principal Asst. Corp. Counsel, and Glenn Simmon, Asst. Corp. Counsel, all of Washington, D. C., for appellee.

Before GRONER, Chief Justice, and STEPHENS, MILLER, EDGERTON, and VINSON, Associate Justices.


MILLER, Associate Justice.

Congress enacted a revenue law for the District of Columbia, effective August 17, 1937, which imposed a gross receipts tax upon the privilege of engaging in business in the District during the fiscal year 1937-1938.1 Appellants are a partnership which buys and sells perishable fruit and other produce. Their place of business is in the District and their affairs are directed and carried on from there. However...

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