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DISTRICT OF COLUMBIA v. JOHNSON & WIMSATT

No. 9384.

160 F.2d 913 (1947)

DISTRICT OF COLUMBIA v. JOHNSON & WIMSATT, Inc.

United States Court of Appeals District of Columbia.

Decided March 24, 1947.

Attorney(s) appearing for the Case

Mr. Harry L. Walker, Asst. Corp. Counsel, of Washington, D.C., with whom Mr. Vernon E. West, Corp. Counsel, and Mr. Chester H. Gray, Principal Asst. Corp. Counsel, both of Washington, D.C., were on the brief for petitioner.

Mr. Jo. V. Morgan, of Washington, D. C., for respondent.

Before EDGERTON, WILBUR K. MILLER and PRETTYMAN, Associate Justices.

PRETTYMAN, Associate Justice.

This case concerns a District of Columbia income tax for the years 1939 and 1940. Respondent, a corporation, was a wholesale lumber dealer with offices and a yard in the District of Columbia. It bought merchandise from mills outside the District, which was delivered by the mills to the corporation's customers outside the District. The contracts of sale were either executed or confirmed at the office of the corporation in the District...

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