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SHERWOOD BROS. v. DISTRICT OF COLUMBIA

No. 7289.

113 F.2d 162 (1940)

SHERWOOD BROS., Inc., v. DISTRICT OF COLUMBIA.

United States Court of Appeals for the District of Columbia.

Decided April 29, 1940.

Attorney(s) appearing for the Case

M. C. Mallon and William A. Gallagher, both of Washington, D. C., for petitioner.

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

Before STEPHENS, VINSON, and RUTLEDGE, Associate Justices.

RUTLEDGE, Associate Justice.

The single question presented is whether petitioner filed its claim for refund of taxes with the Board of Tax Appeals for the District of Columbia within the ninety-day period specified by the statute for doing so as a condition of recovering taxes paid under protest.1 The tax imposed was the "business privilege" tax recently involved in other litigation here.2 Petitioner's assessment...

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