DISTRICT GROCERY STORES v. DISTRICT OF COLUMBIA

No. 89870.

24 F.Supp. 447 (1938)

DISTRICT GROCERY STORES, Inc., v. DISTRICT OF COLUMBIA.

District Court of the United States for the District of Columbia.

July 21, 1938.


Attorney(s) appearing for the Case

W. Gwynn Gardiner, James M. Earnest, and W. Gwynn Gardiner, Jr., all of Washington, for plaintiff.

Elwood H. Seal, Corp. Counsel of D. C., Vernon E. West, Prin. Asst. Corp. Counsel, and Glenn Simmon, Asst. Corp. Counsel, all of Washington, D. C., for defendant.


BAILEY, Justice.

I think that it is clear that the plaintiff, apart from any question of its carrying on a business for profit, is carrying on a business for economic gain and therefore comes within the provisions of Title VI, Section 1(d) of the District of Columbia Revenue Act of 1937, D.C.Code Supp. III, 1937, T. 20, § 970, subsec. 1(d).

The second count of the declaration is based upon Section 11(b) of the Regulations of the defendant relative to...

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