195 F.2d 946 | D.C. Cir. | 1952
Lead Opinion
The decision of the Board of Tax Appeals for the District of Columbia is affirmed. Columbia National Bank v. District of Columbia, 89 U.S.App.D.C. -, 195 F.2d 942.
Dissenting Opinion
(dissenting.)
I dissent for reasons stated in my opinion concurring in part and dissenting in part in Nos. 10844 and 10854, Columbia National Bank of Washington v. District of Columbia, 89 U.S.App.D.C. —, 195 F.2d 942.
Rehearing
On Rehearing in Banc
Before STEPHENS, Chief Judge, and EDGERTON, WILBUR K. MILLER, PRETTYMAN, PROCTOR, BAZELON, FAHY and WASHINGTON, Circuit Judges, in Chambers.
Order
This case came on for rehearing before the Court in banc on the transcript of the record from the Board of Tax Appeals for the District of Columbia, and was argued by counsel.
Circuit Judges EDGERTON, BAZE-LON, FAHY and WASHINGTON being of the view that the decision of the Board of Tax Appeals of October 2, 1950, in the above-entitled case should be affirmed, and Chief Judge STEPHENS, and Circuit Judges PRETTYMAN, WILBUR K„ MILLER and PROCTOR being of the view that such decision of the Board of Tax Appeals should be reversed.
Now, therefore, by reason of an equally divided court, the decision of the Board of Tax Appeals on review in the above-entitled case must be, and it is hereby, affirmed with costs.
