District of Columbia v. Radio Corporation of America

WILBUR K. MILLER, Circuit Judge.

The question in this case is whether the District of Columbia must refund certain franchise taxes paid under protest by the Radio Corporation of America.

The Income and Franchise Tax Act of 1947, as amended, § 47-1551 et seq., D.C. Code 1951, imposes a franchise tax upon every corporation and unincorporated business “for the privilege of carrying on or engaging in any trade or business within the District and of receiving such other income as is derived from sources within the District * * The measure of the tax is that portion of the corporation’s net income…