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DISTRICT OF COLUMBIA v. PIERCE ASSOCIATES

No. 80-1102.

462 A.2d 1129 (1983)

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

District of Columbia Court of Appeals.

Decided June 16, 1983.

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 the brief, for appellant.

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

Joel M. Greene, Tumwater, Wash., for amicus curiae, Multistate Tax Com'n.

Before NEBEKER, MACK, and FERREN, Associate Judges.

FERREN, Associate Judge:

In this case, we originally held, in Part III of our opinion, that the District of Columbia erred in apportioning and taxing, as business income, the insurance proceeds that the taxpayer received for flood damage to its Virginia manufacturing facility. District of Columbia v. Pierce Associates, Inc., 440 A.2d 325, 330-31 (D.C.1981). On that issue alone, the District petitioned for rehearing. After consideration...

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