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JANTZEN, INC. v. DISTRICT OF COLUMBIA

No. 12571.

395 A.2d 29 (1978)

JANTZEN, INC., Appellant, v. DISTRICT OF COLUMBIA, Appellee.

District of Columbia Court of Appeals.

Decided November 7, 1978.

Attorney(s) appearing for the Case

Michael Lenehan, Washington, D. C., with whom George D. Webster, Washington, D. C., was on the briefs, for appellant.

Richard G. Amato, Asst. Corp. Counsel, Washington, D. C., with whom John R. Risher, Jr., Corp. Counsel, Washington, D. C., at the time the brief was filed, and Louis P. Robbins, Principal Deputy Corp. Counsel, Robert E. McCally, Deputy Corp. Counsel and Henry E. Wixon, Asst. Corp. Counsel, Washington, D. C., were on the brief, for appellee.

Before KELLY, YEAGLEY and MACK, Associate Judges.

PER CURIAM:

This is an appeal from a judgment against appellant Jantzen, Inc. in the Tax Division of Superior Court denying Jantzen's claim for refund of a corporate franchise tax in the amount of $407.72 for the period of September 1, 1968 to August 31, 1969. The issue presented for our consideration involves the scope and extent of applicability of 15 U.S.C. §§ 381-84 (1970), Pub.L. No. 86-272, providing in pertinent part that no state or political subdivision...

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