Consolidated Title Corp. v. District of Columbia
| Citation | 107 US App. DC 221,275 F.2d 885 |
| Decision Date | 25 February 1960 |
| Docket Number | No. 15120-15138.,15120-15138. |
| Parties | CONSOLIDATED TITLE CORPORATION, a Maryland corporation, Petitioner v. DISTRICT OF COLUMBIA, Respondent. |
| Court | U.S. Court of Appeals — District of Columbia Circuit |
Mr. John J. Wilson, Washington, D. C., with whom Messrs. Philip S. Peyser and Thomas S. Jackson, Washington, D. C., were on the brief, for petitioner.
Mr. Henry E. Wixon, Asst. Corporation Counsel for District of Columbia, with whom Messrs. Chester H. Gray, Corporation Counsel, and Milton D. Korman, Principal Asst. Corporation Counsel, were on the brief, for respondent. Mr. Leo J. Ehrig, Jr., Asst. Corporation Counsel, also entered an appearance for respondent.
Before EDGERTON, BAZELON, and FAHY, Circuit Judges.
Petition for Rehearing En Banc Denied April 1, 1960.
Petitioner, Consolidated Title Corporation, asks review of decisions of the District of Columbia Tax Court affirming assessments of income taxes for the years 1939 to 1946, and of franchise taxes for the years 1947 to 1959.
Petitioner is a corporation organized under the laws of Maryland. It has a statutory corporate office in Baltimore, but its books and records are kept, meetings of stockholders and directors are held, and the corporate business is transacted in the District of Columbia. It was organized to carry out a court-approved reorganization of a bankrupt corporation. Its entire income consists of dividends from three subsidiary corporations, all of which are organized under District of Columbia law, have their principal offices and businesses in the District, and are engaged in the real estate title examination and insurance business.
The District of Columbia Income Tax Act of 1939 imposed a 5% tax on the income of every corporation, whether domestic or foreign, "from sources within the District of Columbia." D.C.Code (1940 Ed.) §§ 47-1502(b), 1504(b). The District of Columbia Income and Franchise Tax Act of 1947 imposed a 5% tax on the income of every corporation, whether domestic or foreign, for "the privilege of carrying on or engaging in any trade or business within the District and of receiving income from sources within the District." D.C.Code (1951 Ed.) § 47-1571a. Congress declared its purpose "to impose * * * a franchise tax upon every corporation * * * for the privilege of carrying on or engaging in any trade or business...
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