Legal Opinion
District of Columbia v. Gallant Incorporated, Gallant Incorporated v. District of Columbia
Court of Appeals for the D.C. Circuit
Decided May 4, 1961No. 15882, 15884PublishedCited by 6 opinions
1Opinion of the Court
WASHINGTON, Circuit Judge.
This is a tax case, arising under the District of Columbia Income and Franchise Tax Act of 1947, as amended, D.C. Code §§ 47-1551 et seq. (1951). Both parties have petitioned for review of a decision of the Tax Court of the District of Columbia, ordering a refund of part of the District franchise tax assessed and collected from Gallant Incorporated for the year 1956. Gallant, a corporation organized under the laws of the District of Columbia and having its principal offices here, carries on its business of purchasing and selling tangible personal property partly…
2Cases cited5 opinions
- The Smoot Sand and Gravel Corporation v. District of ColumbiaCourt of Appeals for the D.C. Circuit · 1958
- District of Columbia v. Evening Star Newspaper CompanyCourt of Appeals for the D.C. Circuit · 1959
- District of Columbia v. Radio Corporation of AmericaCourt of Appeals for the D.C. Circuit · 1956
- George Bowie McCeney Robert S. McCeney Catherine M. Kotrla v. District of ColumbiaCourt of Appeals for the D.C. Circuit · 1956
- District of Columbia v. Southern Railway CompanyCourt of Appeals for the D.C. Circuit · 1960
3Cited by6 opinions
- Floyd E. Davis Mortgage Corp. v. District of ColumbiaDistrict of Columbia Court of Appeals · 1983
- Broadcasting Publications, Inc. v. District of Columbia, District of Columbia v. Broadcasting Publications, Inc.Court of Appeals for the D.C. Circuit · 1963
- District of Columbia v. General Motors CorporationCourt of Appeals for the D.C. Circuit · 1964
- District of Columbia v. Gallant IncorporatedCourt of Appeals for the D.C. Circuit · 1962
- District of Columbia v. General Motors CorporationCourt of Appeals for the D.C. Circuit · 1964
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