Legal Opinion
Barry v. American Telephone & Telegraph Co.
District of Columbia Court of Appeals
Decided July 18, 1989No. 88-1482, 88-1483, 88-1535 and 88-1537PublishedCited by 12 opinions
1Opinion of the Court
NEWMAN, Associate Judge:
The District of Columbia, et al. (the District) appeal a declaratory judgment entered by the Tax Division of the Superior Court that the Gross Receipts Tax Amendment Act of 1987 and its companion bill, the Gross Receipts Tax Amendment Emergency Act of 1987, which impose a retroactive and prospective tax on the sale of telecommunications services originating from or terminating on equipment located in the District of Columbia, are unconstitutional. 1 On cross-appeal, American Telephone & Telegraph Co. and U S Sprint Communications Company, et al. (collectively referred…
2Cases cited27 opinions
- Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
- Bull v. United StatesSupreme Court of the United States · 1935
- Bob Jones University v. SimonSupreme Court of the United States · 1974
- Great Lakes Dredge & Dock Co. v. HuffmanSupreme Court of the United States · 1943
- Taylor v. SecorSupreme Court of the United States · 1876
22 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Guy v. StateSupreme Court of Delaware · 2006
- District of Columbia v. Eastern Trans-Waste of Maryland, Inc.District of Columbia Court of Appeals · 2000
- District of Columbia v. CraigDistrict of Columbia Court of Appeals · 2007
- District of Columbia v. United Jewish Appeal Federation of Greater Washington, Inc.District of Columbia Court of Appeals · 1996
- Sprint Communications Co. v. KellyDistrict of Columbia Court of Appeals · 1994
7 more not listed; retrieve them via the Exa API.