The tax authorities determined that the monies received by Acme for its court reporting services were subject to District sales and use taxes. After an audit of Acme and other companies providing court reporting services, the District, on July 1, 1983, assessed Acme for sales and use tax deficiencies in the amount of $47,454.60. The pertinent facts which, for the most part are undisputed, may be summarized as follows. The court ordered the refund to Acme of $45,692.47 plus interest, which amount the court found had been improperly assessed and collected by the District. This appeal is from an order of the Tax Division of the Superior Court which held that the court reporting services of appellee, Acme Reporting Company (Acme), were improperly taxed by appellant, the District of Columbia (the District). Neff, Washington, D.C., for appellee.īefore NEBEKER and NEWMAN, Associate Judges, and PAIR, Senior Judge. Counsel, Washington, D.C., were on the brief, for appellant. Aguglia, Acting Deputy Counsel, and Julia L. Counsel at the time the brief was filed, Charles L.
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