Legal Opinion
District of Columbia v. Chesapeake & Potomac Telephone Co.
Court of Appeals for the D.C. Circuit
Decided January 30, 1950No. 10263_1PublishedCited by 11 opinions
1Opinion of the Court
BAZELON, Circuit Judge.
The District of Columbia levied a tax for the fiscal year 1949 on gross receipts from the following sales made by the Chesapeake and Potomac Telephone Company: 1 (1) sale of advertising space and black-letter listings in its classified directory; (2) sale of its street-address directories; (3) sale of directories to telephone companies outside the District of Columbia; and (4) sale of directory covers. Upon review by the Board of Tax Appeals, it was held that although the District might validly reach items 2, 3 and 4, item 1—advertis-ing receipts—was not a public…
2Cases cited10 opinions
- National Labor Relations Board v. E. C. Atkins & Co.Supreme Court of the United States · 1947
- Chesapeake & Potomac Telephone Co. v. ManningSupreme Court of the United States · 1902
- California Fire Proof Storage Co. v. BrundigeCalifornia Supreme Court · 1926
- Potomac Electric Power Co. v. HazenDistrict Court, District of Columbia · 1937
- Abco Moving & Storage Corp. v. New York Telephone Co.New York Supreme Court · 1948
5 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- In Re the Tax Appeal of Hawaiian Telephone Co.Hawaii Supreme Court · 1980
- Solomon v. Public Service CommissionAppellate Division of the Supreme Court of the State of New York · 1955
- The Classified Directory Subscribers Association v. Public Service Commission of the District of ColumbiaCourt of Appeals for the D.C. Circuit · 1967
- Corporation Commission v. Mountain States Telephone & Telegraph Co.New Mexico Supreme Court · 1972
- Southwestern Bell Tel. Co. v. Texas State OpticalCourt of Appeals of Texas · 1952
6 more not listed; retrieve them via the Exa API.