Anderson's Business Law and the Legal Environment 20th Edition by David Twomey,Marianne Jennings

Exercise 8

Heald was the executor of the estate of a deceased person who had lived in Washington, D.C. Heald refused to pay federal tax owed by the estate on the ground that the tax had been imposed by an act of Congress, and because residents of the District of Columbia had no vote in Congress, the tax law was adopted without their representation. Not only did District residents have no voice in the adoption of the tax laws, but also the proceeds from taxes collected in the District were paid into the general treasury of the United states and were not maintained as a separate District of Columbia fund. Heald objected that the tax law was void as contrary to the Constitution because it amounted to taxation without representation. Evaluate Heald's argument. [ Heald v District of Columbia, 259 US 114]