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BROADCASTING PUBLICATIONS, INC. v. DISTRICT OF COLUMBIA

Nos. 16532, 16535.

313 F.2d 554 (1962)

BROADCASTING PUBLICATIONS, INC., Petitioner, v. DISTRICT OF COLUMBIA, Respondent. DISTRICT OF COLUMBIA, Petitioner, v. BROADCASTING PUBLICATIONS, INC., Respondent.

United States Court of Appeals District of Columbia Circuit.

Decided November 21, 1962.

Petition for Rehearing Denied January 25, 1963.

Attorney(s) appearing for the Case

Mr. Werner Strupp, Washington, D. C., with whom Mr. Hymen Tash, Washington, D. C., was on the brief, for petitioner in No. 16532 and respondent in No. 16535.

Mr. Henry E. Wixon, Asst. Corp. Counsel for District of Columbia, with whom Messrs. Chester H. Gray, Corp. Counsel, Milton D. Korman, Principal Asst. Corp. Counsel, and Harrison S. Howes, Asst. Corp. Counsel, were on the brief, for respondent in No. 16532 and petitioner in No. 16535.

Before BAZELON, Chief Judge, and WILBUR K. MILLER and BURGER, Circuit Judges.

Petition for Rehearing En Banc Denied En Banc January 25, 1963.

BURGER, Circuit Judge.

The two cross appeals are from a decision of the District of Columbia Tax Court which were consolidated here.

No. 16532

Broadcasting Publications, Inc. (hereafter called Taxpayer), is petitioner in No. 16532, which arises out of denial of claims for refund by the District. The Taxpayer claimed refunds alleging that the District of Columbia Code required...

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