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GARRETT v. DISTRICT OF COLUMBIA

Nos. 9275, 9276.

159 F.2d 457 (1946)

GARRETT v. DISTRICT OF COLUMBIA (two cases).

United States Court of Appeals District of Columbia.

Decided December 23, 1946.

Writ of Certiorari Denied March 10, 1947.

Attorney(s) appearing for the Case

Mr. Ewing Laporte, of Washington, D. C., for petitioners.

Mr. Harry L. Walker, Assistant Corporation Counsel, of Washington, D. C. with whom Messrs. Vernon E. West, Corporation Counsel, and Chester H. Gray, Principal Assistant Corporation Counsel, both of Washington, D. C., were on the brief, for respondent.

Before GRONER, Chief Justice, and EDGERTON and WILBUR K. MILLER, Associate Justices.

Writ of Certiorari Denied March 10, 1947. See 67 S.Ct. 971.

EDGERTON, Associate Justice.

Petitioners complain of the assessment of a District of Columbia income tax on gains which they derived from sales of securities. Since the securities had been held less than two years the assessment is clearly correct. Section 6(b) of the District of Columbia income tax law provides that gain or loss from "sale or exchange of property other than a capital asset shall...

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