Citations
- 110 F.2d 262
Full opinion text
MILLER, Associate Justice.
The statute in controversy in this case is the same as that involved in No. 7213, Neild and Sauerhoff v. District of Columbia, decided this day. In the present case the Board of Tax Appeals for the District of Columbia made the following findings of fact — among others — as to which there is no dispute or controversy:
“The petitioner [appellant] is a Delaware corporation with its principal office in Bridgeport, Connecticut. It is engaged in the wholesale selling of electrical apparatus and supplies throughout the United States and in foreign countries. It maintains an office, store and warehouse for such business in the District of Columbia, known as the “Washington Branch” of the petitioner. The Washington Branch, as a sales district includes not only the District of Columbia, but also five counties in Maryland, fifteen counties in Virginia and one county in West Virginia.
“The petitioner commenced business in the District of Columbia on February 1, 1937. Between that date and August 17, 1937 (date of approval [of Title] VI, D.C. Revenue Act of 1937) it sold merchandise through its Washington Branch, as follows :
* * * * *
“Total Gross Receipts.....$1,023,825.10.
“On October 13, 1937, the petitioner filed its return showing gross receipts from business from February 1, 1937 to August 17, 1937, in the amount of $718,952. On December 3, 1937, the petitioner was notified that the return was insufficient, and thereafter the Assessor ruled the amount of petitioner’s gross receipts for that period was $1,023,825.10. In order to place the petitioner on a yearly basis for the purpose of computation of the tax, as required by Section 5 of Title VI of the Act, the Assessor increased the amount of gross receipts to the sum of $1,887,354.35,