HENDRICK v. DISTRICT OF COLUMBIA

No. 10447.

183 F.2d 1002 (1950)

HENDRICK et al. v. DISTRICT OF COLUMBIA.

United States Court of Appeals District of Columbia Circuit.

Decided July 31, 1950.


Attorney(s) appearing for the Case

Mr. Caesar L. Aiello, Washington, D. C., for petitioners.

Mr. Harry L. Walker, Assistant Corporation Counsel, D. C., with whom Messrs. Vernon E. West, Corporation Counsel, D. C., and Chester H. Gray, Principal Assistant Corporation Counsel, D. C., were on the brief for respondent.

Before EDGERTON, PROCTOR and BAZELON, Circuit Judges.


BAZELON, Circuit Judge.

The District of Columbia levied an unincorporated business franchise tax on petitioners under 47 D.C.Code, § 1574(b).1 Exempted from that tax are all those engaged in "any trade or business which by law, customs, or ethics cannot be incorporated".2 It is within the "customs" exemption that petitioners seek to bring their stock brokerage

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