DISTRICT OF COLUMBIA v. GHENT

No. 12199.

220 F.2d 210 (1955)

DISTRICT OF COLUMBIA, Petitioner, v. Pierre M. GHENT, t/a Pierre M. Ghent and Associates, Respondent.

United States Court of Appeals, District of Columbia Circuit.

Decided February 24, 1955.

Petition for Rehearing Denied March 21, 1955.


Attorney(s) appearing for the Case

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

Mr. Harold D. Cohen, Washington, D. C., with whom Messrs. Vernon C. Kohlhaas, Michael Waris, Jr., and Robert B. Yorty, Washington, D. C., were on the brief, for respondent.

Before EDGERTON, BAZELON and BASTIAN, Circuit Judges.


Petition for Rehearing In Banc Denied March 21, 1955.

PER CURIAM.

This case comes before us for review of a decision of the District of Columbia Tax Court, and involves a claimed exemption from a franchise tax imposed for the years 1950, 1951 and 1952 upon an "unincorporated business" as defined in Article I, Title VIII, Section 1 of the District of Columbia Revenue Act of 1947; Title 47, Section 1574, of the District of Columbia Code 1951.

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