EASTMAN KODAK CO. v. DISTRICT OF COLUMBIA

No. 8135.

131 F.2d 347 (1942)

EASTMAN KODAK CO. v. DISTRICT OF COLUMBIA.

United States Court of Appeals for the District of Columbia.

Decided November 2, 1942.


Attorney(s) appearing for the Case

Mr. James S. Y. Ivins, with whom Mr. John C. Reid, both of Washington, D. C., was on the brief, for petitioner. Mr. Richard B. Barker, of Washington, D. C., also entered an appearance for petitioner.

Mr. Glenn Simmon, Assistant Corporation Counsel, with whom Messrs. Richmond B. Keech, Corporation Counsel, and Vernon E. West, Principal Assistant Corporation Counsel, all of Washington, D. C., were on the brief, for respondent.

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


EDGERTON, Associate Justice.

Petitioner complains of the income tax which it paid to respondent, under protest, for 1939. Petitioner's gross receipts were (1) from sales everywhere, $89,044,490.25, and (2) from sales in the District of Columbia, $339,027.36. The ratio of District sales to total sales was .38073 per cent. Respondent applied that ratio to petitioner's total apportionable net income, $18,298,472.25. The result, $69,667.77, was found by respondent and...

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