Court of Appeals for the D.C. Circuit July 31, 1950, 10447_1 (Hendrick v. District of Columbia)
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United States · · · 31-07-1950
BAZELON, Circuit Judge.
The District of Columbia levied an unincorporated business franchise tax on petitioners under 47 D.C.Code, § 1574(b).
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Exempted from that tax are all those engaged in “any trade or business which by law, customs, or ethics cannot be incorporated”.
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