U.S. Court of Appeals for the D.C. Circuit, 1959

D. C. Transit System, Inc. v. District of Columbia

U.S. Court of Appeals for the D.C. Circuit · Decided June 25, 1959 · No. 14637 · Edgerton, Miller, Fahy, Washington, Danaher, Bastían, Burger

269 F.2d 773; 106 U.S. App. D.C. 106; 1959 U.S. App. LEXIS 3590 (Federal Reporter, Second Series)

Counsel

Mr. Harvey M. Spear, Washington, D. C,, for petitioner., Mr. Henry E. Wixon, Asst. Corp. Counsel for the District of Columbia, with whom Messrs. Chester H. Gray, Corp. Counsel, Milton D. Korman, Principal Asst. Corp. Counsel, and Leo J. Ehrig, Jr., Asst. Corp. Counsel, were on the brief, for respondent.

Cases that cite this one

1 later published case cites this decision.

Starr Electric Co. v. Basic Construction Co. (District Court, M.D. North Carolina 1982)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion

PER CURIAM.

This is a petition to review a decision of the Tax Court of the District of Columbia denying a refund of gross receipts taxes and penalties. The petitioner in that court sought refund of gross receipts taxes amounting, with interest, to $527,-303.63, paid by it to avoid distraint. The taxing authority of the District of Columbia claimed in that court that since Capital Transit Company owed the taxes and interest, and since the petitioner was required by its contract with Capital Transit Company to pay the existing obligations of the latter company, the payment was proper. Refund was, therefore, denied by the District of Columbia. The essential facts and issues are set forth in the opinion of the Tax Court.

We find no ground for reversal.

Affirmed.

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