DISTRICT OF COLUMBIA NATIONAL BANK v. DISTRICT OF COLUMBIA

No. 18999.

348 F.2d 808 (1965)

DISTRICT OF COLUMBIA NATIONAL BANK, Washington, Petitioner, v. DISTRICT OF COLUMBIA, Respondent.

United States Court of Appeals District of Columbia Circuit.

Decided July 12, 1965.


Attorney(s) appearing for the Case

Mr. Richard Schifter, Washington, D. C., with whom Mr. Alan L. Wurtzel, Washington, D. C., was on the brief, for petitioner.

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 Peter H. Wolf, Asst. Corp. Counsel, were on the brief, for respondent.

Before WASHINGTON, BURGER and LEVENTHAL, Circuit Judges.


LEVENTHAL, Circuit Judge.

The issue in this case is whether a national bank doing business within the District of Columbia is subject to the gross earnings tax imposed by 47 D.C. Code sec. 1703.1 The District of Columbia Tax Court held that it is, and we affirm. We reject the argument of appellant, a national bank organized in 1962, that national banks are subject not to said gross earnings tax, but instead are governed only by the District...

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