Legal Opinion
District of Columbia v. W. Bell & Co., Inc.
District of Columbia Court of Appeals
Decided September 22, 1980No. 79-878PublishedCited by 11 opinions
1Opinion of the Court
NEBEKER, Associate Judge:
The District of Columbia appeals a trial court order directing it to refund a portion of a use tax paid by W. Bell & Co. on merchandise catalogs sent from outside, the District to potential Bell customers residing in the District. See D.C. Code 1973, § 47—2701 et seq.; D.C. Code 1978 Supp., § 47-2701 et seq. The District urges that the trial court erred in concluding that these catalogs were not used by Bell as contemplated by the statute and that a use tax imposed on these catalogs would violate the Commerce Clause of the United States Constitution. We find no error…
2Cases cited15 opinions
- Miller Brothers Co. v. MarylandSupreme Court of the United States · 1954
- Department of Revenue v. Ass'n of Washington Stevedoring CompaniesSupreme Court of the United States · 1978
- Minnesota v. BlasiusSupreme Court of the United States · 1933
- Michelin Tire Corp. v. WagesSupreme Court of the United States · 1976
- District of Columbia v. LittleSupreme Court of the United States · 1950
10 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Val-Pak of Omaha, Inc. v. Department of Revenue of NebraskaNebraska Supreme Court · 1996
- Sears, Roebuck & Co. v. WoodsTennessee Supreme Court · 1986
- JC Penney Co., Inc. v. BalkaNebraska Supreme Court · 1998
- Phillips Mercantile Co. v. New Mexico Taxation & Revenue DepartmentNew Mexico Court of Appeals · 1990
- Service Merchandise Co. v. Arizona Department of RevenueCourt of Appeals of Arizona · 1996
6 more not listed; retrieve them via the Exa API.