Susan E. O. Breakefield v. District of Columbia

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 1947 2 which impose an income tax on individuals residing in the District notwithstanding that they then had and now have no elected representative in the Congress. 3 Our petitioner is a citizen of the United States who is and since 1964 has been an adult domiciliary resident of the District, as such without right to vote for a representative in either House of the…