Kleiboemer v. District of Columbia
District of Columbia Court of Appeals
1Opinion of the Court
KERN, Associate Judge:
This appeal is the residuum of the convoluted litigation which ultimately resulted in a decision by this court en banc (one judge dissenting) that the City Council had imper-missibly imposed a tax on non-resident unincorporated professionals and personal service businesses. Bishop v. District of Columbia, 411 A.2d 997 (D.C.App. en banc), cert. denied, 446 U.S. 966, 100 S.Ct. 2943, 64 L.Ed.2d 825 (1980).
Questions of statutory interpretation are presented in this appeal: the meaning and applicability to the instant ease of D.C.Code § 47-1586j(a) (1973), requiring a…
2Cases cited18 opinions
- Cohen v. Beneficial Industrial Loan Corp.Supreme Court of the United States · 1949
- Caminetti v. United StatesSupreme Court of the United States · 1917
- American Pipe & Construction Co. v. UtahSupreme Court of the United States · 1974
- Burnett v. New York Central RailroadSupreme Court of the United States · 1965
- United Airlines, Inc. v. McDonaldSupreme Court of the United States · 1977
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3Cited by16 opinions
- Joseph Spiegler v. District of ColumbiaCourt of Appeals for the D.C. Circuit · 1989
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- Board of Directors v. Board of TrusteesDistrict of Columbia Court of Appeals · 2002
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