Court Opinion

ID: 9444173
Source: CourtListenerOpinion
Date Created: 2023-08-03 19:44:27.569687+00
Date Added: 2024-06-11T17:29:45.061738
License: Public Domain

STEPHENS, Chief Judge.
I concur in the result for the following reason: I think that, in essence, what the Times-Herald contracted with the Syndicates for was a right to reproduce, once, the artist-created comic strip ideas expressed, for the purpose of reproduction, in “mat” form. That, in my view, is not a “use ... or consumption of any tangible personal property” and is not the purchase or sale of “services” and is therefore not taxable under Section 47-2702 of the D.C.Code.
I am authorized to state that Circuit Judges FAHY and WASHINGTON concur in the foregoing.