DISTRICT OF COLUMBIA v. CARTER

No. 11858.

208 F.2d 50 (1953)

DISTRICT OF COLUMBIA, petitioner v. William Henry CARTER, respondent.

United States Court of Appeals District of Columbia Circuit.

Decided November 27, 1953.


Attorney(s) appearing for the Case

Mr. George Franklin Donnella, Asst. Corporation Counsel for the District of Columbia, with whom Messrs. Vernon E. West, Corporation Counsel, Chester H. Gray, Principal Asst. Corporation Counsel, and George C. Updegraff, Asst. Corporation Counsel, Washington, D. C., were on the brief, for petitioner.

William Henry Carter, respondent, pro se.

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


PER CURIAM.

The District of Columbia collected from Carter an excise tax for the issuance of a certificate of title to an automobile, under § 40-603(j), D.C.Code 1951. The taxpayer's claim to exemption from the tax, based on § 40-603(j) (2),1 was sustained by the District of Columbia Tax Court. The District of Columbia appeals.

We think the Tax Court reached the correct conclusion...

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