DISTRICT OF COLUMBIA v. ADAIR

No. 11229.

196 F.2d 603 (1952)

DISTRICT OF COLUMBIA v. ADAIR et al.

United States Court of Appeals District of Columbia Circuit.

Decided April 24, 1952.


Attorney(s) appearing for the Case

Mr. Harry L. Walker, Asst. Corp. Counsel for District of Columbia, with whom Messrs. Vernon E. West, Corp. Counsel, and Chester H. Gray, Principal Asst. Corp. Counsel, were on the brief, for petitioner.

Mr. F. Cleveland Hedrick, Jr., Washington, D. C., with whom Mr. Robert B. Yorty, Washington, D. C., was on the brief, for respondents.

Before CLARK, FAHY and WASHINGTON, Circuit Judges.


FAHY, Circuit Judge.

The District of Columbia appeals from a decision of its Board of Tax Appeals which held that respondents George P. Adair and Evelyn F. Adair, a partnership composed of husband and wife, doing business under the name of George P. Adair, Radio Engineering Consultants, was not subject to a franchise tax imposed upon an "unincorporated business" as defined in Article I, Title VIII, Section 1, of District of Columbia Revenue Act of 1947, § 47...

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