130 F.2d 402 | D.C. Cir. | 1942
This is the second petition for review in this case. The question, not decided on the former appeal, 72 App.D.C. 63, 116 F.2d 297, involves the applicability of the District of Columbia business privilege tax.
Subsequent to the remand, but before the present hearing, we decided District of Columbia v. Wardell, Receiver, 74 App.D.C. 184, 122 F.2d 202. One of the questions in that case was whether a receiver of an insolvent national bank, in the operation of the bank’s apartment houses and office buildings located in the District of Columbia, was engaged in business within the intendment of the District Revenue Act. In other words, were the rents collected by the receiver from buildings for which he furnished light, heat, gas, etc., derived from a “business * * * or commercial activity” within the meaning of the Act? We answered this question in the affirmative. Adhering, as we do, to the view expressed in the Wardell case, we are of opinion that the business privilege taxes here involved were properly assessed against, and are due from, petitioner. Therefore, the order of the Board is affirmed.
Affirmed.
Act Aug. 17, 1937, 50 Stat. 688, as amended, Act May 16, 1938, 52 Stat. 363.