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D. C. TRANSIT SYSTEM v. PEARSON

Civ. A. No. 4709.

149 F.Supp. 18 (1957)

D. C. TRANSIT SYSTEM, Inc., Plaintiff, v. Guy W. PEARSON, Collector of Taxes, et al., Defendants.

United States District Court District of Columbia.

March 5, 1957.

Attorney(s) appearing for the Case

Harvey M. Spear and Richard L. Ottinger, New York City, for plaintiff.

Chester H. Gray, Corp. Counsel, Milton D. Korman and Henry E. Wixon, Asst. Corp. Counsel for the District of Columbia, Washington, D. C., for defendants.

HOLTZOFF, District Judge.

This case presents the question whether the plaintiff, D. C. Transit System, Inc., which succeeded Capital Transit Company as the owner and operator of streetcar and bus lines in Washington, D. C. and its environs on August 15, 1956, is liable to the District of Columbia for the 2% tax on gross receipts received by Capital Transit Company during the year ending June 30, 1956, the plaintiff having assumed all of the liabilities of its predecessor...

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