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PETWORTH PHARMACY, INC. v. DISTRICT OF COLUMBIA

No. 7525.

335 A.2d 256 (1975)

PETWORTH PHARMACY, INC., Appellant, v. DISTRICT OF COLUMBIA, Appellee.

District of Columbia Court of Appeals.

Decided March 26, 1975.

Reconsideration en Banc Denied April 24, 1975.

Attorney(s) appearing for the Case

Sylman I. Euzent, Kensington, Md., for appellant.

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 appellee.

Before KELLY, KERN and PAIR, Associate Judges.

KELLY, Associate Judge:

This appeal from a determination in the Superior Court, Tax Division, that a franchise tax deficiency in the sum of $25,255.99 was validly assessed against appellant Petworth Pharmacy, Inc. (Petworth) raises questions of whether the trial court erred in (1) refusing to admit into evidence certain of Petworth's business records; (2) declining to dismiss the tax fraud penalty for failure of the District...

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