Industrial Coverall Laundry Corp. v. District of Columbia

FAHY, Circuit Judge.

This is a petition of the Industrial Coverall Laundry, a corporation, for review of a decision of the Board of Tax Appeals for the District of Columbia. The Board affirmed the action of the Assessor of Taxes in refusing to refund to the corporation portions of income tax it had paid for 1946 and of franchise tax it had 1 paid for 1947. The refunds were claimed 1 on the ground that certain income had been-erroneously allocated to District sources, under the applicable statutes and regulations.

Petitioner has a laundry plant and offices-across the Potomac in Virginia. Many of…