HOTELS STATLER CO. v. DISTRICT OF COLUMBIA

Nos. 11188, 11189, No. 11190.

199 F.2d 172 (1952)

HOTELS STATLER CO., Inc. et al. v. DISTRICT OF COLUMBIA.

United States Court of Appeals District of Columbia Circuit.

Decided July 3, 1952.


Attorney(s) appearing for the Case

C. Roger Nelson, Washington, D. C., with whom Ganson Purcell and Courts Oulahan, Washington, D. C., were on the brief, for petitioner.

Harry L. Walker, Assistant Corporation Counsel for the District of Columbia, Washington, D. C., with whom Vernon E. West, Corporation Counsel, and Chester H. Gray, Principal Asst. Corporation Counsel, Washington, D. C., were on the brief, for respondent.

Before CLARK, PRETTYMAN and and FAHY, Circuit Judges.


PRETTYMAN, Circuit Judge.

These are three petitions to review decisions of the Board of Tax Appeals for the District of Columbia. They concern sales taxes and use taxes under a local statute.1

The petitioner operates a hotel in the District of Columbia. It furnishes transient guests with rooms and meals. It also supplies glassware, chinaware, silverware, table linen, room service tables, upholstery leather, stationery, pen points...

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