c284:No. 11491

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.

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