Legal Opinion
District of Columbia National Bank, Washington v. District of Columbia
Court of Appeals for the D.C. Circuit
Decided July 12, 1965No. 18999_1PublishedCited by 35 opinions
1Opinion of the Court
LEVENTHAL, Circuit Judge.
The issue in this case is whether a national bank doing business within the District of Columbia is subject to the gross earnings tax imposed by 47 D.C.Code sec. 1703. 1 The District of Columbia Tax Court held that it is, and we affirm. We reject the argument of appellant, a national bank organized in 1962, that national banks are subject not to said gross earnings tax, but instead are governed only by the District of Columbia corporation franchise tax measured by net income. The questions raised by appellant are substantial enough to merit attention, but we believe…
2Cases cited8 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- United States v. American Trucking AssociationsSupreme Court of the United States · 1940
- Sorrells v. United StatesSupreme Court of the United States · 1932
- Carmichael v. Southern Coal & Coke Co.Supreme Court of the United States · 1937
- Domenech v. National City Bank of NYSupreme Court of the United States · 1935
3 more not listed; retrieve them via the Exa API.
3Cited by35 opinions
- Peoples Drug Stores, Inc. v. District of ColumbiaDistrict of Columbia Court of Appeals · 1983
- The Wilderness Society v. Rogers C. B. Morton, Secretary of the InteriorCourt of Appeals for the D.C. Circuit · 1973
- Varela v. Hi-Lo Powered Stirrups, Inc.District of Columbia Court of Appeals · 1980
- United Shoe Workers of America, Afl-Cio v. Catherine Bedell, ChairmanCourt of Appeals for the D.C. Circuit · 1974
- Virginia J. March v. United States of America. Virginia J. March v. United StatesCourt of Appeals for the D.C. Circuit · 1974
30 more not listed; retrieve them via the Exa API.