District of Columbia v. William Henry Carter

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

Opinion

PER CURIAM.

The District of Columbia collected from Carter an excise tax for the issu- 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:

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“(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.”