District of Columbia v. Adair

FAHY, Circuit Judge.

The District of Columbia appeals from a decision of its Board of Tax Appeals which held that respondents George P. Adair and Evelyn F. Adair, a partnership composed of husband and wife, doing business under the name of George P. Adair, Radio Engineering Consultants, was not subject to a franchise tax imposed upon an “unincorporated business” as defined in Article I, Title VIII, Section 1, of District of Columbia Revenue Act of 1947, § 47-1574, D.C.Code (1940, Supp. VII). The statutory definition of an unincorporated business has the effect of excluding from the tax a…