Legal Opinion
D. C. Transit System, Inc. v. Pearson
District Court, District of Columbia
Decided March 5, 1957No. Civ. A. No. 4709PublishedCited by 6 opinions
1Opinion of the Court
HOLTZOFF, District Judge.
This case presents the question whether the plaintiff, D. C. Transit System, Inc., which succeeded Capital Transit Company as the owner and operator of streetcar and bus lines in Washington, D. C. and its environs on August 15, 1956, is liable to the District of ■ Columbia for the 2% tax on gross receipts received by Capital Transit Company during the year ending June 30, 1956, the plaintiff having assumed all of the liabilities of its predecessor, but the tax having been repealed as of August 15, 1956. The tax authorities of the District of Columbia formally levied…
2Cases cited19 opinions
- Boyd's Lessee v. GravesSupreme Court of the United States · 1819
- Brewster v. GageSupreme Court of the United States · 1930
- Miller v. Standard Nut Margarine Co. of Fla.Supreme Court of the United States · 1932
- Township of Hillsborough v. CromwellSupreme Court of the United States · 1946
- Hertz v. WoodmanSupreme Court of the United States · 1910
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3Cited by6 opinions
- Capitol Industries-EMI, Inc. v. BennettCourt of Appeals for the Ninth Circuit · 1982
- Kimmey v. H. A. Berkheimer, Inc.District Court, E.D. Pennsylvania · 1974
- Builders and Developers Corp. v. Manassas Iron & Steel Co.District Court, D. Maryland · 1962
- Casey v. WardDistrict Court, District of Columbia · 2014
- Kenny Kent Chevrolet Co. v. Indiana Department of State RevenueIndiana Tax Court · 1994
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