Legal Opinion
General Motors Corp. v. District of Columbia
Supreme Court of the United States
Decided April 27, 1965No. 352PublishedCited by 64 opinions
1Opinion of the CourtJustice Stewart
The District of Columbia Income and Franchise Tax Act of 1947 imposes a tax of 5% on the taxable income of every corporation, foreign or domestic, for the privilege of engaging in any trade or business within the District. The Act further provides that “[t]he measure of the franchise tax shall be that portion of the net income of the corporation ... as is fairly attributable to any trade or business carried on or engaged in within the District and such other net income as is derived from sources within the District.” The Act does not attempt to define a specific method whereby the portion of…
2Cases cited4 opinions
- Butler Bros. v. McColgan, Franchise Tax CommissionerSupreme Court of the United States · 1942
- Underwood Typewriter Co. v. ChamberlainSupreme Court of the United States · 1920
- Bass, Ratcliff & Gretton, Ltd. v. State Tax CommissionSupreme Court of the United States · 1924
- District of Columbia v. General Motors CorporationCourt of Appeals for the D.C. Circuit · 1964
3Cited by64 opinions
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
- Moorman Manufacturing Co. v. BairSupreme Court of the United States · 1978
- Trinova Corp. v. Michigan Department of TreasurySupreme Court of the United States · 1991
- Comptroller of Treasury v. World Book Childcraft International, Inc.Court of Special Appeals of Maryland · 1986
- F. W. Woolworth Co. v. Director of Division of Taxation of the Department of the TreasurySupreme Court of New Jersey · 1965
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