District of Columbia v. Morris

PRETTYMAN, Associate Justice.

This proceeding concerns tangible personal property taxes in the District of Columbia. Respondent owned certain furniture and equipment which she used in the conduct of a rooming-and-boarding house. She had acquired this property, together with the “good-will” of the business, in 1940 and 1941 for $8,500. She filed personal property tax returns for the fiscal years 1942, 1944, and 1945, listing the property at $3,000, $2,000, and $1,700, respectively. She filed no return for the fiscal year 1943.

On her income tax returns for the corresponding periods, the taxpayer…