District of Columbia v. Wardell

EDGERTON, Associate Justice.

In 1936 appellee, the receiver of an insolvent national bank in the District of Columbia, received rents from the operation of three apartment houses and an office building which belonged to him as receiver. In 1937 he received rents from real estate which belonged to him as receiver, including an apartment house and office building which he operated. The question is whether he is subject to a District of Columbia tax on these receipts. The District Court held that he was not. 32 F.Supp. 769.

For the fiscal year ending June 30, 1938, the District of Columbia Revenue…