Legal Opinion
Neild v. District of Columbia
Court of Appeals for the D.C. Circuit
Decided January 15, 1940No. 7213PublishedCited by 3 opinions
1Opinion of the Court
MILLER, Associate Justice.
Congress enacted a revenue law for the District of Columbia, effective August 17, 1937, which imposed a gross receipts tax upon the privilege of engaging in business in the District during the fiscal year 1937-1938.1 Appellants are a partnership which buys and sells perishable fruit and other produce. Their place of business is in the District and their affairs are directed and carried on from there. However, in the course of their business they purchase goods outside the District, which are then shipped to their place of business in the District, pending resale and…
Also in this document: Concurrence.
2Cases cited173 opinions
- Gibbons v. OgdenSupreme Court of the United States · 1824
- Cohens v. VirginiaSupreme Court of the United States · 1821
- Palko v. ConnecticutSupreme Court of the United States · 1937
- Nebbia v. New YorkSupreme Court of the United States · 1934
- Lindsley v. Natural Carbonic Gas Co.Supreme Court of the United States · 1911
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3Cited by3 opinions
- Neild v. District of ColumbiaCourt of Appeals for the D.C. Circuit · 1940
- Belco Petroleum Corp. v. State Board of EqualizationWyoming Supreme Court · 1978
- United States Ex Rel. American Civil Construction, LLC v. Hirani Engineering & Land Surveying, P.C.District Court, District of Columbia · 2017