1. Home
  2. Browse Decisions
  3. F.2d
  4. 258 F.2d
  5. 258 F.2d 426 (1958)
 

DISTRICT OF COLUMBIA v. CITIES SERVICE OIL COMPANY

No. 14238.

258 F.2d 426 (1958)

DISTRICT OF COLUMBIA, Petitioner, v. CITIES SERVICE OIL COMPANY, Respondent.

United States Court of Appeals District of Columbia Circuit.

Decided May 29, 1958.

Attorney(s) appearing for the Case

Mr. Leo J. Ehrig, Jr., Asst. Corp. Counsel for the District of Columbia, with whom Mr. Chester H. Gray, Corp. Counsel, Mr. Milton D. Korman, Principal Asst. Corp. Counsel, and Mr. Henry E. Wixon, Asst. Corp. Counsel, were on the brief, for petitioner.

Mr. George H. Colin, New York City, of the bar of the Court of Appeals of New York, pro hac vice, by special leave of Court, with whom Mr. Kahl K. Spriggs, Washington, D. C., was on the brief, for respondent.

Before EDGERTON, Chief Judge, and PRETTYMAN and FAHY, Circuit Judges.

PER CURIAM.

This is a petition to review a decision of the District of Columbia Tax Court. It concerns the local corporate franchise tax on the privilege of carrying on business and receiving income from sources within the District. The statute provides that the words "trade or business", as used therein, shall not include sales of tangible personal property by a corporation "which does not physically have or maintain an office, warehouse, or other place of business...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases