DISTRICT OF COLUMBIA v. INTERNATIONAL DISTRIBUTING CORP.

No. 17833.

331 F.2d 817 (1964)

DISTRICT OF COLUMBIA, Petitioner, v. INTERNATIONAL DISTRIBUTING CORPORATION, A Corporation, Respondent.

United States Court of Appeals District of Columbia Circuit.

Decided March 19, 1964.


Attorney(s) appearing for the Case

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

Mr. Milford F. Schwartz, Washington, D. C., with whom Mr. William S. Hochman, Washington, D. C., was on the brief, for respondent.

Mr. Nicholas J. Chase, Washington, D. C., with whom Mr. Barnum L. Colton, Jr., Chevy Chase, Md., was on the brief, for Marvin & Snead Sales Corp., as amicus curiae, urging affirmance.

Before BAZELON, Chief Judge, and WASHINGTON and BASTIAN, Circuit Judges.


WASHINGTON, Circuit Judge:

The question before us in this case is whether a wholesaler of imported alcoholic beverages is liable for District of Columbia excise taxes, under D.C.Code § 25-124(a), on the sale of such beverages to foreign embassies and international organizations. The District of Columbia Tax Court held that there was no tax liability with respect to such sales. The District of Columbia petitions for review.

International Distributing Corporation...

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