Legal Opinion
The Smoot Sand and Gravel Corporation v. District of Columbia
Court of Appeals for the D.C. Circuit
Decided December 19, 1958No. 14290-14294PublishedCited by 10 opinions
1Opinion of the Court
WASHINGTON, Circuit Judge.
The Smoot Sand and Gravel Corporation petitions for review of decisions of the District of Columbia Tax Court determining that deficiencies in franchise taxes assessed against the petitioner and paid to the District for the years 1948 to 1954, inclusive, were correctly assessed. The appeal questions the validity of regulations promulgated by the Commissioners to govern the apportionment to the District for franchise tax purposes of a part of the net income of petitioner’s business, which was carried' on partly within and partly without the District. The controlling…
2Cases cited19 opinions
- Hans Rees' Sons, Inc. v. North Carolina Ex Rel. MaxwellSupreme Court of the United States · 1931
- Butler Bros. v. McColgan, Franchise Tax CommissionerSupreme Court of the United States · 1942
- Underwood Typewriter Co. v. ChamberlainSupreme Court of the United States · 1920
- Maine v. Grand Trunk Railway Co.Supreme Court of the United States · 1891
- Bass, Ratcliff & Gretton, Ltd. v. State Tax CommissionSupreme Court of the United States · 1924
14 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- District of Columbia v. John Chester BradyCourt of Appeals for the D.C. Circuit · 1960
- District of Columbia v. General Motors CorporationCourt of Appeals for the D.C. Circuit · 1964
- District of Columbia v. Gallant Incorporated, Gallant Incorporated v. District of ColumbiaCourt of Appeals for the D.C. Circuit · 1961
- District of Columbia v. Southern Railway CompanyCourt of Appeals for the D.C. Circuit · 1960
- District of Columbia v. General Motors CorporationCourt of Appeals for the D.C. Circuit · 1964
5 more not listed; retrieve them via the Exa API.