District of Columbia v. Pierre M. Ghent, T/a Pierre M. Ghent and Associates

This case comes before us for review of a decision of the District of Columbia Tax Court, and involves a claimed exemption from a franchise tax imposed for the years 1950, 1951 and 1952 upon an “unincorporated business” as defined in Article I, Title VIII, Section 1 of the District of Columbia Revenue Act of 1947; Title 47, Section 1574, of the District of Columbia Code 1951. 1 The Tax Court sustained the claim of exemption; and this appeal followed.

Respondent is the sole proprietor of a business engaged in a branch of the field of civil engineering. His gross income for 1950 was $78,200.35,…