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DISTRICT OF COLUMBIA v. PIERCE ASSOCIATES, INC.

No. 80-1102.

440 A.2d 325 (1981)

DISTRICT OF COLUMBIA, Appellant, v. PIERCE ASSOCIATES, INC., Appellee.

District of Columbia Court of Appeals.

Decided December 30, 1981.

Attorney(s) appearing for the Case

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

Jack Rephan, Washington, D. C., for appellee.

Before NEBEKER, MACK and FERREN, Associate Judges.

FERREN, Associate Judge:

This case presents two questions concerning the business income tax laws of the District of Columbia: (1) In determining taxable income of a construction company doing business both inside and outside the District, may the Department of Finance and Revenue apportion the income by reference to a single, "sales factor" formula? (2) May the Department apportion and tax, as business income, the insurance proceeds that a Virginia company received...

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