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DISTRICT OF COLUMBIA v. POWERS GALLERY, INC.

No. 8041.

335 A.2d 244 (1975)

DISTRICT OF COLUMBIA, Appellant, v. POWERS GALLERY, INC., Appellee.

District of Columbia Court of Appeals.

Decided April 4, 1975.

Attorney(s) appearing for the Case

Melvin J. Washington, Asst. Corp. Counsel, Washington, D. C. with whom C. Francis Murphy, Corp. Counsel, and Henry E. Wixon, Asst. Corp. Counsel, Washington, D. C., were on the brief, for appellant.

Alvin B. Davis, Washington, D. C. with whom James J. Bierbower, Washington, D. C., was on the brief, for appellee.

Before REILLY, Chief Judge, KELLY and FICKLING, Associate Judges.

KELLY, Associate Judge:

The District of Columbia appeals from a ruling of the Tax Division of the trial court holding that art objects held on consignment by appellee Powers Gallery, Inc. (Gallery) are not part of the Gallery's "stock in trade" subject to a personal property tax under D.C.Code 1973, § 47-1212.

The pertinent facts are that in the year in question appellee operated an art gallery at 3233 P Street, N.W. in the District of Columbia in which...

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