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BREAKEFIELD v. DISTRICT OF COLUMBIA

No. 23456.

442 F.2d 1227 (1970)

Susan E. O. BREAKEFIELD, Petitioner, v. DISTRICT OF COLUMBIA.

United States Court of Appeals, District of Columbia Circuit.

Decided August 7, 1970.

Certiorari Denied February 22, 1971.

Attorney(s) appearing for the Case

Mr. Nicholas A. Addams, Washington, D. C., with whom Mr. John I. Coldren, III, Washington, D. C., was on the brief, for petitioner.

Mr. Henry E. Wixon, Asst. Corporation Counsel for the District of Columbia, with whom Messrs. Charles T. Duncan, Corporation Counsel at the time the brief was filed, and Hubert B. Pair, Acting Corporation Counsel, were on the brief, for respondent.

Before McGOWAN, ROBINSON and MacKINNON, Circuit Judges.

Certiorari Denied February 22, 1971. See 91 S.Ct. 871.

PER CURIAM:

Tendered for our resolution is the question whether the Congress, in legislating for the District of Columbia,1 was constitutionally empowered to enact the provisions of the District of Columbia Income and Franchise Tax Act of 19472 which impose an income tax on individuals residing in the District notwithstanding that they then had...

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