Legal Opinion
Eastman Kodak Co. v. District of Columbia
District Court, District of Columbia
Decided November 2, 1942No. SI 35PublishedCited by 14 opinions
1Opinion of the Court
EDGERTON, Associate Justice.
Petitioner complains of the income tax which it paid to respondent, under protest, for 1939. Petitioner’s gross receipts were (1) from sales everywhere, $89,044,490.25, and (2) from sales in the District of Columbia, $339,027.36. The ratio of District sales to total sales was .38073 per cent. Respondent applied that ratio to pfetitioner’s total apportionable net income, $18,298,472.25. The result, $69,667.77, was found by respondent and by the Board of Tax Appeals of the District .to be petitioner’s net income taxable in the District.
The District of Columbia…
2Cases cited8 opinions
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
- Ford Motor Co. v. BeauchampSupreme Court of the United States · 1940
- Compañia General De Tabacos De Filipinas v. Collector of Internal RevenueSupreme Court of the United States · 1929
- Commissioner of Internal Revenue v. East Coast Oil Co.Court of Appeals for the Fifth Circuit · 1936
- Kent-Coffey Mfg. Co. v. MaxwellSupreme Court of the United States · 1934
3 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Jeannette Lenkin v. District of Columbia, Morris Pollin v. District of ColumbiaCourt of Appeals for the D.C. Circuit · 1972
- Lever Bros. Co. v. District of Columbia. District of Columbia v. Lever Bros. CoCourt 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
- Gross Income Tax Division v. BartlettIndiana Supreme Court · 1950
9 more not listed; retrieve them via the Exa API.