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DISTRICT OF COLUMBIA v. SOUTHERN RAILWAY COMPANY

No. 14477.

277 F.2d 84 (1960)

DISTRICT OF COLUMBIA, Petitioner, v. SOUTHERN RAILWAY COMPANY, Respondent.

United States Court of Appeals District of Columbia Circuit.

Decided February 25, 1960.

Petition for Rehearing Denied May 11, 1960.

Attorney(s) appearing for the Case

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

Mr. William B. Jones, Washington, D. C., with whom Mr. William A. Glasgow, Washington, D. C., was on the brief, for respondent.

Before WASHINGTON, DANAHER and BASTIAN, Circuit Judges.

WASHINGTON, Circuit Judge.

This case arises under the tax laws of the District of Columbia. The Government of the District of Columbia seeks review of a decision of the District of Columbia Tax Court holding that the Southern Railway Company is entitled to a refund of the major part of the franchise taxes assessed and collected from it in each of the taxable years 1949-1953, inclusive. Southern provided passenger and freight...

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