District of Columbia v. Southern Railway Company

WASHINGTON, Circuit Judge.

This ease arises under the tax laws of the District of Columbia. The Government of the District of Columbia seeks review of a decision of the District of Columbia Tax Court holding that the Southern Railway Company is entitled to a refund of the major part of the franchise taxes assessed and collected from it in each of the taxable years 1949-1953, inclusive. Southern provided passenger and freight transportation and related services both within and without the District in the taxable years. The only question raised relates to the part of the net income of Southern…