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J. E. DYER & CO. v. DISTRICT OF COLUMBIA

No. 7509.

115 F.2d 945 (1940)

J. E. DYER & CO. v. DISTRICT OF COLUMBIA.

United States Court of Appeals for the District of Columbia.

Decided October 28, 1940.

Attorney(s) appearing for the Case

Francis J. Kelly, of Washington, D. C., for petitioner.

Elwood H. Seal, Corp. Counsel, D. C., Vernon E. West, Principal Asst. Corp. Counsel, D. C., and Glenn Simmon, Asst. Corp. Counsel, D. C., all of Washington D. C., for respondent.

Before, GRONER, Chief Justice, and EDGERTON and VINSON, Associate Justices.

PER CURIAM.

Petitioner claimed before the Board of Tax Appeals for the District of Columbia a refund of a part of its business privilege tax for 1938-39, on the ground that a personal property tax of like amount should be allowed as a credit. D.C.Code, Supp. V, Tit. 20, § 970f, allowed as a credit against the business privilege tax "any tax on tangible personal property * * * levied against, and paid by, the taxpayer to the District * * *."

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