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DISTRICT OF COLUMBIA v. JONES

No. 14785.

270 F.2d 939 (1959)

DISTRICT OF COLUMBIA, Petitioner, v. Joseph E. JONES and Marjorie B. Jones, t/a Joseph E. Jones Agency, et al., Respondents.

United States Court of Appeals District of Columbia Circuit.

Decided October 2, 1959.

Attorney(s) appearing for the Case

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

Mr. Hymie Nussbaum, Washington, D. C., with whom Mr. Nathan Sinrod, Washington, D. C., was on the brief, for respondent.

Before WASHINGTON, DANAHER and BURGER, Circuit Judges.

BURGER, Circuit Judge.

The District of Columbia seeks review of a holding of the Tax Court that respondents, Joseph E. and Marjorie B. Jones, husband and wife, and partners in an unincorporated insurance agency, were entitled to a franchise tax refund for the calendar years 1949-1952, and for part of 1953, amounting to $11,602.97. For the reasons outlined below, we hold the Tax Court erred in deciding that respondents were exempt from franchise taxation under the...

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