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HAZEN v. NATIONAL RIFLE ASS'N OF AMERICA

No. 7090.

101 F.2d 432 (1938)

HAZEN et al., Commissioners of District of Columbia, v. NATIONAL RIFLE ASS'N OF AMERICA, Inc.

United States Court of Appeals for the District of Columbia.

Decided December 5, 1938.

Attorney(s) appearing for the Case

Elwood H. Seal, Corp. Counsel, Vernon E. West, Principal Asst. Corp. Counsel, and James W. Lauderdale, Asst. Corp. Counsel, all of Washington, D. C., for appellants.

Charles V. Imlay and John R. Reed, both of Washington, D. C., for appellee.

Before GRONER, Chief Justice, and STEPHENS and MILLER, Associate Justices.

MILLER, Associate Justice.

Appellants filed a petition in the lower court for a writ of mandamus1 to compel appellee to file with the Assessor of the District of Columbia returns for the fiscal years ending June 30, 1934 to 1937, inclusive, of the personal property, tangible and intangible, owned and held by it in its private capacity or as a fiduciary, for the purpose of assessment for taxation.2 The court...

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