District of Columbia v. Evening Star Newspaper Company

BURGER, Circuit Judge.

Respondent is a newspaper incorporated in the District of Columbia with its principal offices therein. Pursuant to Sec. 47-1580 et seq., of the D.C.Code (1951), a tax is levied on respondent for the privilege of doing business in the District. Due to the nature of the Taxpayer’s operations, and the fact that neither the taxing statute nor the regulations promulgated under it precisely outline the method of handling such operations, the Taxpayer entered into an arrangement whereby the tax due would be computed under a formula agreed upon with the Assessor for the…