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ARTHUR JORDAN FOUNDATION v. DISTRICT OF COLUMBIA

No. 12253.

219 F.2d 503 (1955)

ARTHUR JORDAN FOUNDATION, Petitioner, v. DISTRICT OF COLUMBIA, Respondent.

United States Court of Appeals, District of Columbia Circuit.

Decided January 27, 1955.

Petition for Rehearing Denied February 18, 1955.

Attorney(s) appearing for the Case

Mr. John E. Hughes, Washington, D. C., with whom Mr. Roy P. Franchino, Washington, D. C., was on the brief, for petitioner.

Mr. Henry E. Wixon, Asst. Corp. Counsel for the District of Columbia, with whom Mr. Vernon E. West, Corp. Counsel, and Mr. Chester H. Gray, Principal Asst. Corp. Counsel, Washington, D. C., were on the brief, for respondent.

Before EDGERTON, PRETTYMAN and WASHINGTON, Circuit Judges.

PRETTYMAN, Circuit Judge.

This is a petition to review a decision of the District of Columbia Tax Court in a franchise tax case. Petitioner Foundation was created in 1928 by a trust agreement in which various common stocks and certain realty were transferred to trustees to hold and to apply the earnings to charitable, educational and similar purposes. During the taxable years here involved the trust owned real estate in Washington...

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