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

D.C. Circuit

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

269 F.2d 773, 106 U.S. App. D.C. 106, 1959 U.S. App. LEXIS 3590

CourtCourt of Appeals for the D.C. Circuit

DecidedJune 25, 1959

Docket14637

StatusPublished

Cited by1 cases

This text of 269 F.2d 773 (D. C. Transit System, Inc. v. District of Columbia) is published on Counsel Stack Legal Research, covering Court of Appeals for the D.C. Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

D. C. Transit System, Inc. v. District of Columbia, 269 F.2d 773, 106 U.S. App. D.C. 106, 1959 U.S. App. LEXIS 3590 (D.C. Cir. 1959).

Pincite

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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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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Bluebook (online)

269 F.2d 773, 106 U.S. App. D.C. 106, 1959 U.S. App. LEXIS 3590, Counsel Stack Legal Research, https://law.counselstack.com/opinion/d-c-transit-system-inc-v-district-of-columbia-cadc-1959.

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