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DISTRICT OF COLUMBIA v. GENERAL MOTORS CORPORATION

Nos. 17017, 17018.

336 F.2d 885 (1964)

DISTRICT OF COLUMBIA, Petitioner, v. GENERAL MOTORS CORPORATION, Respondent.

United States Court of Appeals District of Columbia Circuit.

Decided February 13, 1964.

On Petition for Modification of Judgment May 7, 1964.

Certiorari Granted October 26, 1964.

Attorney(s) appearing for the Case

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

Mr. Donald K. Barnes, Detroit, Mich., of the bar of the Supreme Court of Michigan, pro hac vice, by special leave of court, with whom Messrs. Seymour S. Mintz and William T. Plumb, Jr., Washington, D. C., were on the brief, for respondent. Mr. Frank F. Roberson, Washington, D. C., also entered an appearance for respondent.

Before BAZELON, Chief Judge, WILBUR K. MILLER, FAHY, WASHINGTON, DANAHER, BASTIAN, BURGER, WRIGHT and McGOWAN, Circuit Judges sitting en banc.

Certiorari Granted October 26, 1964. See 85 S.Ct. 156.

McGOWAN, Circuit Judge, with whom Chief Judge BAZELON and Circuit Judges FAHY, WASHINGTON and WRIGHT join:

These petitions for review from the District of Columbia Tax Court involve the propriety of assessments under the District's Income and Franchise Tax Act against General Motors Corporation for the years 1957 and 1958. The tax is levied on the net income of...

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