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AUTOMATIC ENTER. v. DISTRICT OF COLUMBIA

No. 82-311.

465 A.2d 388 (1983)

AUTOMATIC ENTERPRISES, INC., Appellant, v. DISTRICT OF COLUMBIA, Appellee.

District of Columbia Court of Appeals.

Decided August 10, 1983.

Attorney(s) appearing for the Case

Werner Strupp, Washington, D.C., for appellant.

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

Before TERRY, Associate Judge, REILLY, Chief Judge, Retired, and KELLY, Associate Judge, Retired.

TERRY, Associate Judge:

This is an appeal from a decision of the Tax Division of the Superior Court which upheld the imposition of deficiency assessments of corporation franchise taxes upon appellant for the tax years 1976 and 1977. The Department of Finance and Revenue had refused to accept appellant's peculiar method of accounting, which selectively incorporated certain features of both the accrual and the cash methods. Appellant contends that the trial court erred...

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