Consolidated Title Corporation, a Maryland Corporation v. District of Columbia

EDGERTON, Circuit Judge.

Petitioner, Consolidated Title Corporation, asks review of decisions of the District of Columbia Tax Court affirming assessments of income taxes for the years 1939 to 1946, and of franchise taxes for the years 1947 to 1959.

Petitioner is a corporation organized under the laws of Maryland. It has a statutory corporate office in Baltimore, but its books and records are kept, meetings of stockholders and directors are held, and the corporate business is transacted in the District of Columbia. It was organized to carry out a court-approved reorganization of a bankrupt…