Legal Opinion
District of Columbia v. International Distributing Corporation, a Corporation
Court of Appeals for the D.C. Circuit
Decided March 19, 1964No. 17833PublishedCited by 7 opinions
1Opinion of the Court
WASHINGTON, Circuit Judge:
The question before us in this case is whether a wholesaler of imported alco-holie beverages is liable for District of Columbia excise taxes, under D.C.Code § 25-124(a), on the sale of such beverages to foreign embassies and international organizations. The District of Columbia Tax Court held that there was no tax liability with respect to such sales. The District of Columbia petitions for review.
International Distributing Corporation (“the corporation”) is engaged in the District of Columbia in the wholesale distribution of alcoholic beverages pursuant to license…
2Cases cited4 opinions
- The Paquete HabanaSupreme Court of the United States · 1899
- Taney v. Penn National Bank of ReadingSupreme Court of the United States · 1914
- MacLeod v. United StatesSupreme Court of the United States · 1913
- Wells Fargo Nevada National Bank v. Haslett Warehouse Co.California Court of Appeal · 1922
3Cited by7 opinions
- R. J. Reynolds Tobacco Co. v. Durham CountySupreme Court of the United States · 1986
- Mister Ralpho v. J. Raymond Bell, Chairman, Foreign Claims Settlement Commission of the United StatesCourt of Appeals for the D.C. Circuit · 1977
- Xerox Corp. v. County of HarrisSupreme Court of the United States · 1982
- Chapalain Compagnie v. Standard Oil Co.(Indiana)District Court, N.D. Illinois · 1978
- District of Columbia v. Samuel Meisel & Co.District of Columbia Court of Appeals · 1974
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