DISTRICT OF COLUMBIA v. UPJOHN CO.

No. 10542.

185 F.2d 992 (1950)

DISTRICT OF COLUMBIA v. UPJOHN CO.

United States Court of Appeals District of Columbia Circuit.

Decided November 22, 1950.


Attorney(s) appearing for the Case

Mr. George C. Updegraff, Asst. Corporation Counsel, D. C., Washington, D. C., with whom Mr. Vernon E. West, Corporation Counsel, D. C., Mr. Chester H. Gray, Principal Asst. Corporation Counsel, D. C., and Mr. William S. Cheatham, Asst. Corporation Counsel, D. C., all of Washington, D. C., were on the brief, for petitioner.

Mr. John Enrietto, Washington, D. C., with whom Messrs. Lee I. Park and Frank C. Niswander, Washington, D. C., were on the brief, for respondent.

Before CLARK, PRETTYMAN and BAZELON, Circuit Judges.


PRETTYMAN, Circuit Judge.

This is a petition to review a decision of the Board of Tax Appeals for the District of Columbia in an income tax case involving the years 1943-46. The question is whether the income from certain sales was or was not from sources within the District of Columbia.1

It is established in this jurisdiction that, absent contrary statutory definition, the source of income...

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