WASHINGTON TIMES-HERALD, Inc.
v.
DISTRICT OF COLUMBIA.
United States Court of Appeals District of Columbia Circuithttps://leagle.com/images/logo.png
Reargued February 24, 1954.
Decided May 13, 1954.
Attorney(s) appearing for the Case
Mr. Perry S. Patterson, Washington, D. C., with whom Mr. Herbert J. Miller, Jr., Washington, D. C., was on the brief, for petitioner.
Mr. George C. Updegraff, Asst. Corp. Counsel for the District of Columbia, with whom Messrs. Vernon E. West, Corp. Counsel, and Chester H. Gray, Principal Asst. Corp. Counsel, were on the brief, for respondent.
Before STEPHENS, Chief Judge, and EDGERTON, CLARK, WILBUR K. MILLER, PRETTYMAN, BAZELON, FAHY, WASHINGTON and DANAHER, Circuit Judges.
United States Court of Appeals District of Columbia Circuit
WILBUR K. MILLER, Circuit Judge.
We are asked to review a decision of the District of Columbia Tax Court under the District of Columbia Use Tax Act.1 Petitioner, a newspaper publishing company, contracted with several syndicates for its supply of comic strips. The syndicates carry out these contracts by sending the petitioner, at intervals, fiber matrices (mats) bearing impressions of the current sequence of strips. These mats are manufactured...
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