John McShain, Inc. v. District of Columbia

WASHINGTON, Circuit Judge.

John McShain, Inc., petitions this court for review of a decision of the District of Columbia Tax Court requiring it to pay certain deficiencies in use taxes assessed under the District of Columbia Revenue Act of 1949, approved May 27, 1949. 1

Petitioner is in the construction business. Three of its contracts are involved in the instant case: a contract with the District of Columbia to construct the Dupont Circle Underpass; a contract with private interests for the construction of the Editors Building; a contract with the United States Government for construction of…