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ACF INDUSTRIES, INCORPORATED v. DISTRICT OF COLUMBIA

No. 20742.

382 F.2d 463 (1967)

ACF INDUSTRIES, INCORPORATED, Petitioner, v. DISTRICT OF COLUMBIA, Respondent.

United States Court of Appeals District of Columbia Circuit.

Decided June 29, 1967.

Attorney(s) appearing for the Case

Mr. Rourke J. Sheehan, Washington, D. C., for petitioner.

Mr. Robert E. McCally, Asst. Corporation Counsel for the District of Columbia, with whom Messrs. Charles T. Duncan, Corporation Counsel, Hubert B. Pair, Principal Asst. Corporation Counsel, and Henry E. Wixon, Asst. Corporation Counsel, were on the brief, for respondent.

Before DANAHER, TAMM and ROBINSON, Circuit Judges.

DANAHER, Circuit Judge:

The District of Columbia Tax Court on November 23, 1966 entered its decision vacating and setting aside its earlier decision in favor of the taxpayer and determined that a franchise tax for the fiscal year ended April 30, 1960 in the amount of $8,986.25, with interest, had been validly assessed against and collected from ACF Industries, Incorporated. The taxpayer has here contended that in light of the findings and the opinion of the Tax Court...

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