Lever Bros. Co. v. District of Columbia. District of Columbia v. Lever Bros. Co
Court of Appeals for the D.C. Circuit
1Opinion of the Court
WASHINGTON, Circuit Judge.
We are here called upon to- review the correctness of a decision of the Board of Tax Appeals for the District of Columbia. 1 The decision relates, to the franchise tax assessed against the taxpayer, Lever Brothers Company, for the year 1948, under the District of Columbia Income and Franchise Tax Act of 1947, as amended in 1948. 2 Both Lever and the District contend that the Board erred. . •
1. Taxability: "Doing Business." The first question is one of coverage. 3 Is Lever liable to pay any tax under the Act? Lever is. a Maine corporation, which in 1948 made and sold,…
Also in this document: Dissent.
2Cases cited11 opinions
- City of Atlanta v. York Manufacturing Co.Supreme Court of Georgia · 1923
- Eastman Kodak Co. v. District of ColumbiaDistrict Court, District of Columbia · 1942
- Owens-Illinois Glass Co. v. District of Columbia. District of Columbia v. Owens-Illinois Glass CoCourt of Appeals for the D.C. Circuit · 1953
- Hill v. City of EurekaCalifornia Court of Appeal · 1939
- In Re Estate of TaftSupreme Court of Vermont · 1939
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3Cited by13 opinions
- John McShain, Inc. v. District of ColumbiaCourt of Appeals for the D.C. Circuit · 1953
- The Smoot Sand and Gravel Corporation v. District of ColumbiaCourt of Appeals for the D.C. Circuit · 1958
- District of Columbia v. General Motors CorporationCourt of Appeals for the D.C. Circuit · 1964
- District of Columbia v. Evening Star Newspaper CompanyCourt of Appeals for the D.C. Circuit · 1959
- District of Columbia v. Radio Corporation of AmericaCourt of Appeals for the D.C. Circuit · 1956
8 more not listed; retrieve them via the Exa API.