DISTRICT OF COLUMBIA v. SMOOT SAND & GRAVEL CORP.

No. 10519.

184 F.2d 987 (1950)

DISTRICT OF COLUMBIA v. SMOOT SAND & GRAVEL CORP.

United States Court of Appeals District of Columbia Circuit.

Decided July 24, 1950.


Attorney(s) appearing for the Case

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

Mr. David R. Shelton, Washington, D. C., for respondent.

Before PROCTOR, BAZELON, and FAHY, Circuit Judges.


FAHY, Circuit Judge.

The principal question presented is whether under statutes applicable in the District of Columbia tugs, scows and launches owned by the respondent Delaware corporation and employed to a substantial degree in its business in the District may be subjected to the personal property tax of the District on an apportionment basis.

The problem is before us a second time, now on petition of the District to review a decision of the Board of Tax...

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