District of Columbia v. Gallant Incorporated

This is the second appeal in this case, which involves the respondent’s liability for the year 1956 under the District of Columbia Income and Franchise Tax Act of 1947, as amended, D.C.Code § 47-1551 et seq. (1961). The respondent, a corporation having its principal place of business in the District, is engaged in the purchase and sale of tangible personal property partly within and partly without the District. The case is principally concerned with the proper method of apportioning to the District that part of the respondent’s net income for 1956 which is “fairly attributable” to the…