District of Columbia v. William Henry Carter

D.C. Circuit

District of Columbia v. William Henry Carter

208 F.2d 50, 93 U.S. App. D.C. 414, 1953 U.S. App. LEXIS 3022

CourtCourt of Appeals for the D.C. Circuit

DecidedNovember 27, 1953

Docket11858

StatusPublished

This text of 208 F.2d 50 (District of Columbia v. William Henry Carter) 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

District of Columbia v. William Henry Carter, 208 F.2d 50, 93 U.S. App. D.C. 414, 1953 U.S. App. LEXIS 3022 (D.C. Cir. 1953).

Pincite

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.”

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