DISTRICT OF COLUMBIA v. RADIO CORPORATION OF AMERICA

No. 12927.

232 F.2d 376 (1956)

DISTRICT OF COLUMBIA, Petitioner, v. RADIO CORPORATION OF AMERICA, Respondent.

United States Court of Appeals District of Columbia Circuit.

Decided April 5, 1956.


Attorney(s) appearing for the Case

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

Mr. Loftus E. Becker, New York City, for respondent. Messrs. Robert G. Zeller and John A. Gilmore, New York City, were on the brief for respondent. Mr. James E. Greeley, Washington, D. C., also entered an appearance for respondent.

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


WILBUR K. MILLER, Circuit Judge.

The question in this case is whether the District of Columbia must refund certain franchise taxes paid under protest by the Radio Corporation of America.

The Income and Franchise Tax Act of 1947, as amended, § 47-1551 et seq., D.C. Code 1951, imposes a franchise tax upon every corporation and unincorporated business "for the privilege of carrying on or engaging in any trade or business within the District and of receiving...

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