DISTRICT OF COLUMBIA v. PICKFORD

No. 10122.

179 F.2d 271 (1949)

DISTRICT OF COLUMBIA v. PICKFORD.

United States Court of Appeals District of Columbia Circuit.

Decided December 12, 1949.


Attorney(s) appearing for the Case

Mr. George C. Updegraff, Assistant Corporation Counsel, D.C., Washington, D. C., with whom Mr. Vernon E. West, Corporation Counsel, D.C., and Mr. Chester H. Gray, Principal Assistant Corporation Counsel, D.C., Washington, D. C., were on the brief, for petitioner.

Mr. Frederic N. Towers, Washington, D. C., with whom Mr. Norman B. Frost, Washington, D. C., was on the brief, for respondent.

Before EDGERTON, PRETTYMAN and PROCTOR, Circuit Judges.


PRETTYMAN, Circuit Judge.

This is a petition to review a decision of the Board of Tax Appeals for the District of Columbia. The tax involved is the franchise tax imposed by an act of Congress in 1947.1 The facts are not in dispute. Respondent, a resident of California, is an individual who owns and operates, by an agent, an apartment house in the District of Columbia. The franchise tax upon the...

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