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U.S. Court of Appeals for the D.C. Circuit, 1953

District of Columbia v. William Henry Carter

District of Columbia v. William Henry Carter
U.S. Court of Appeals for the D.C. Circuit · Decided November 27, 1953 · Miller, Bazelon, Fahy
208 F.2d 50; 93 U.S. App. D.C. 414; 1953 U.S. App. LEXIS 3022 (Federal Reporter, Second Series)

District of Columbia v. William Henry Carter

Opinion

PER CURIAM.

The District of Columbia collected from Carter an excise tax for the issu- *51 anee of a certificate of title to an automobile, under § 40-603(j), D.C.Code 1951. The taxpayer’s claim to exemption from the tax, based on § 40-603(j) (2), 1 was sustained by the District of Columbia Tax Court. The District of Columbia appeals.

We think the Tax Court reached the correct conclusion.

Affirmed.

1

. “(j) * * * The issuance of certificates of title for the following- motor vehicles and trailers shall be exempt from the tax imposed by this subsection:

* * ❖ * # ♦

“(2) Motor vehicles and trailers purchased or acquired by nonresidents prior to coming into the District of Columbia and establishing or maintaining residences in the District.”

Case-law data current through December 31, 2025. Source: CourtListener bulk data.

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