HECHT CO. v. DISTRICT OF COLUMBIA

No. 7914.

129 F.2d 353 (1942)

HECHT CO. v. DISTRICT OF COLUMBIA.

United States Court of Appeals for the District of Columbia.

Decided June 30, 1942.


Attorney(s) appearing for the Case

Mr. Wilton H. Wallace, of Washington, D. C., with whom Mr. E. F. Colladay, of Washington, D. C., was on the brief, for petitioner.

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

Before STEPHENS, EDGERTON, and RUTLEDGE, Associate Justices.


EDGERTON, Associate Justice.

Petitioner seeks review1 of a decision of the Board of Tax Appeals for the District of Columbia concerning personal property and business privilege taxes for the fiscal years ending on June 30 in 1938 and 1939. Petitioner, a Maryland corporation, operates department stores in New York, Baltimore and Washington, and smaller stores elsewhere, each as a largely independent...

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