DISTRICT OF COLUMBIA v. W. BELL & CO., INC.

No. 79-878.

420 A.2d 1208 (1980)

DISTRICT OF COLUMBIA, Appellant, v. W. BELL & CO., INC., Appellee.

District of Columbia Court of Appeals.

Decided September 22, 1980.


Attorney(s) appearing for the Case

Richard G. Amato, Asst. Corp. Counsel, Washington, D. C., with whom Judith W. Rogers, Corp. Counsel, Richard W. Barton, Deputy Corp. Counsel, Richard L. Aguglia and James E. Lemert, Asst. Corp. Counsels, Washington, D. C., were on the brief, for appellant.

Jay W. Freedman, Washington, D. C., with whom Scott A. MacKillop, Washington, D. C., was on the brief, for appellee.

Before GALLAGHER, NEBEKER and HARRIS, Associate Judges.


NEBEKER, Associate Judge:

The District of Columbia appeals a trial court order directing it to refund a portion of a use tax paid by W. Bell & Co. on merchandise catalogs sent from outside the District to potential Bell customers residing in the District. See D.C. Code 1973, § 47-2701 et seq.; D.C. Code 1978 Supp., § 47-2701 et seq. The District urges that the trial court erred in concluding that these catalogs were not used by Bell...

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