LITTLEHALES v. DISTRICT OF COLUMBIA

No. 7527.

116 F.2d 297 (1940)

LITTLEHALES v. DISTRICT OF COLUMBIA.

United States Court of Appeals for the District of Columbia.

Decided November 12, 1940.


Attorney(s) appearing for the Case

W. C. Sullivan, of Washington, D. C., for petitioner.

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

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


GRONER, C. J.

This case involves the now expired District of Columbia business privilege tax imposed by Act of Congress approved August 17, 1937.1 That statute levied a tax "for the privilege of engaging in business in the District of Columbia" and defines "business" as including any trade, business, profession, vocation, or commercial activity. Mr. Warren, the original petitioner (now deceased), was during the calendar year 1936 engaged...

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