Legal Opinion
Bishop v. District of Columbia
District of Columbia Court of Appeals
Decided February 14, 1980No. 12871, 12872, 12920 and 12921PublishedCited by 18 opinions
1Opinion of the Court
KELLY, Associate Judge:
The arguments advanced by the government in the en banc rehearing of this case do not persuade this court to disturb the *998division’s holding in Bishop v. District of Columbia, D.C.App., 401 A.2d 955 (1979), that Section 605 of the Revenue Act of 19751 was an impermissible exercise of the District of Columbia Council’s authority under § 602(a)(5) of the Home Rule Act.2
Section 605 of the Revenue Act of 1975 repealed the professional exemption to D.C. Code 1973, § 47-1574 (the unincorporated business tax provision) and thereby imposed a tax on nonresident unincorporated…
2Cases cited2 opinions
- Palmore v. United StatesSupreme Court of the United States · 1973
- Bishop v. District of ColumbiaDistrict of Columbia Court of Appeals · 1979
3Cited by18 opinions
- District of Columbia v. Washington Home Ownership Council, Inc.District of Columbia Court of Appeals · 1980
- American Federation of Government Employees v. BarryDistrict of Columbia Court of Appeals · 1983
- Kleiboemer v. District of ColumbiaDistrict of Columbia Court of Appeals · 1983
- Roach v. Comptroller of the TreasuryCourt of Appeals of Maryland · 1992
- District of Columbia v. BenderDistrict of Columbia Court of Appeals · 2006
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