Washington Times-Herald, Inc. v. District of Columbia

WILBUR K. MILLER, Circuit Judge.

We are asked to review a decision of the District of Columbia Tax Court under the District of Columbia Use Tax Act.1 Petitioner, a newspaper publishing company, contracted with several syndicates for its supply of comic strips. The syndicates carry out these contracts by sending the petitioner, at intervals, fiber matrices (mats) bearing impressions of the current sequence of strips. These mats are manufactured by the syndicates, from the original drawings, by a photo-engraving process. Petitioner uses the mats in the first of a series of operations culminating…