Littlehales v. District of Columbia

This case involves the now expired District of Columbia business privilege tax imposed by Act of Congress approved August 17, 1937.1 That statute levied a tax “for the privilege of engaging in business in the District of Columbia” and defines “business” as including any trade, business, profession, vocation, or commercial activity. Mr. Warren, the original petitioner (now deceased), was during the calendar year 1936 engaged in the practice of law in the District of Columbia. His professional receipts in that year were in excess of $29,000. He was the owner of an office building and several…