SCOTT v. DISTRICT OF COLUMBIA

No. 1359.

99 A.2d 641 (1953)

SCOTT v. DISTRICT OF COLUMBIA.

Municipal Court of Appeals for the District of Columbia.

Decided October 13, 1953.

Rehearing Denied November 3, 1953.


Attorney(s) appearing for the Case

Frank D. Reeves, with whom Curtis P. Mitchell, Washington, D. C., was on the brief, for appellant.

Hubert B. Pair, Asst. Corp. Counsel, with whom Vernon E. West, Corp. Counsel, and Chester H. Gray, Principal Asst. Corp. Counsel, Washington, D. C., were on the brief, for appellee.

Before CAYTON, Chief Judge, and HOOD and QUINN, Associate Judges.


CAYTON, Chief Judge.

The government charged that defendant Scott had engaged in the business of selling taxable personal property (alcoholic beverages) and had failed to file returns and pay taxes thereon, in violation of the District of Columbia Sales Tax Act.1 Defendant was also charged with failure to obtain a certificate of registration as required by the Act.2...

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