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AMERICAN SECURITY AND TRUST CO. v. DISTRICT OF COLUMBIA

Nos. 21811, 21812.

408 F.2d 1295 (1969)

AMERICAN SECURITY AND TRUST COMPANY, Surviving Trustee U/W of Malcolm G. Gibbs f/b/o Angela Gloria Gibbs, Petitioner, v. DISTRICT OF COLUMBIA, Respondent. AMERICAN SECURITY AND TRUST COMPANY, Surviving Trustee U/W of Malcolm G. Gibbs f/b/o Henry Foote Gibbs, Jr., Petitioner, v. DISTRICT OF COLUMBIA, Respondent.

United States Court of Appeals District of Columbia Circuit.

Decided February 10, 1969.

Attorney(s) appearing for the Case

Mr. Benton C. Tolley, Jr., Washington, D. C., with whom Mr. John E. Larson, Washington, D. C., was on the brief, for petitioner.

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

Before FAHY, Senior Circuit Judge, DANAHER and McGOWAN, Circuit Judges.

McGOWAN, Circuit Judge:

This appeal from the District of Columbia Tax Court challenges the amenability to District income taxation of a dividend attributable to earnings accumulated prior to January 1, 1939 — the effective date of the first D. C. income tax. We affirm.

I

The facts were stipulated in the Tax Court and are undisputed here. Petitioner is the trustee of two testamentary trusts which owned capital stock of an investment company...

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