Legal Opinion
District of Columbia v. Seven-Up Washington, Inc.
Court of Appeals for the D.C. Circuit
Decided January 14, 1954No. Nos. 11704-11708PublishedCited by 12 opinions
1Opinion of the Court
FAHY, Circuit Judge.
The District of Columbia appeals from decisions of the District of Columbia Tax Court holding erroneous certain use tax assessments, measured by the amounts paid by respondents for bottles, cardboard cartons, and wooden cases bought new and used in their soft drink businesses.
The use, storage, or consumption of tangible personal property purchased outside but used within the District is subject to the use tax unless the purpose of the purchaser is to resell the same in the form received, or to use or incorporate it as a material or part of other property to be produced for…
2Cases cited14 opinions
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- Corliss v. BowersSupreme Court of the United States · 1930
- Dobson v. CommissionerSupreme Court of the United States · 1944
- Gay v. Canada Dry Bottling Co. of FloridaSupreme Court of Florida · 1952
- District of Columbia v. PaceSupreme Court of the United States · 1944
9 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Horace Case v. Arthur E. MorrisetteCourt of Appeals for the D.C. Circuit · 1973
- District of Columbia v. Helen Dwight Reid Educational FoundationDistrict of Columbia Court of Appeals · 2001
- Baltimore Foundry & MacHinery Corp. v. ComptrollerCourt of Appeals of Maryland · 2001
- Coca-Cola Bottling Works Co. v. Kentucky Department of RevenueCourt of Appeals of Kentucky · 1974
- District of Columbia v. Willard AssociatesDistrict of Columbia Court of Appeals · 1995
7 more not listed; retrieve them via the Exa API.