INDUSTRIAL COVERALL LAUN. CORP. v. DISTRICT OF COLUMBIA

No. 10658.

188 F.2d 669 (1951)

INDUSTRIAL COVERALL LAUNDRY CORP. v. DISTRICT OF COLUMBIA.

United States Court of Appeals District of Columbia Circuit.

Decided March 15, 1951.


Attorney(s) appearing for the Case

Mr. James Fay Hall, Jr., Washington, D. C., with whom Mr. Albert E. Arent, Washington, D. C., was on the brief, for petitioner.

Mr. Harry L. Walker, Asst. Corporation Counsel, for the District of Columbia, with whom Messrs. Vernon E. West, Corporation Counsel, Chester H. Gray, Principal Asst. Corporation Counsel, and William S. Cheatham, Asst. Corporation Counsel, were on the brief, for respondent.

Before WILBUR K. MILLER, PROCTOR, and FAHY, Circuit Judges.


FAHY, Circuit Judge.

This is a petition of the Industrial Coverall Laundry, a corporation, for review of a decision of the Board of Tax Appeals for the District of Columbia. The Board affirmed the action of the Assessor of Taxes in refusing to refund to the corporation portions of income tax it had paid for 1946 and of franchise tax it had paid for 1947. The refunds were claimed on the ground that certain income had been erroneously allocated to District sources under...

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