Legal Opinion
District of Columbia v. Capital Laundry & Dry Cleaners, Inc.
District of Columbia Court of Appeals
Decided July 16, 1954No. 1484PublishedCited by 2 opinions
1Opinion of the Court
QUINN, Associate Judge.
Appellee corporation has been engaged in the laundry and dry cleaning business in the District of Columbia since 1941. In 1943, 1944, 1945, and 1946 appellee filed its personal property tax return as required by law.1 Taxes, based on these returns, were then assessed by the District of Columbia and paid in full by the appellee. In 1948 the District of Columbia Assessor requested appellee to furnish the Government with detailed schedules of its depreciable personal property. After this request had been complied with, appellee was assessed additional taxes, plus interest…
2Cases cited7 opinions
- Sunday Lake Iron Co. v. Township of WakefieldSupreme Court of the United States · 1918
- Great Northern Railway Co. v. WeeksSupreme Court of the United States · 1936
- Maish v. ArizonaSupreme Court of the United States · 1896
- Compañia General De Tabacos De Filipinas v. Collector of Internal RevenueSupreme Court of the United States · 1929
- District of Columbia v. MorrisCourt of Appeals for the D.C. Circuit · 1946
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3Cited by2 opinions
- Young Women's Christian Ass'n of the National Capital Area v. District of ColumbiaDistrict of Columbia Court of Appeals · 1999
- Pepsi-Cola Bottling Co. Of Washington, D. C., Inc., a Corporation v. District of ColumbiaCourt of Appeals for the D.C. Circuit · 1964