Littlehales v. District of Columbia

This is the second petition for review in this case. The question, not decided on the former appeal, 72 App.D.C. 63, 116 F.2d 297, involves the applicability of the District of Columbia business privilege tax.1 Petitioner’s decedent was the owner and operator of an office building and several apartment houses located in the District of Columbia, to the tenants of which he furnished services such as light, heat, gas, etc. The Assessor levied a tax “for the privilege of engaging in business in the District of Columbia”. Petitioner insisted that the tax did not apply. We previously remanded the…