Legal Opinion
District of Columbia v. Norwood Studios, Inc.
Court of Appeals for the D.C. Circuit
Decided September 18, 1964No. 18237_1PublishedCited by 10 opinions
1Opinion of the Court
EDGERTON, Senior Circuit Judge.
Norwood Studios, Inc., contracted with AFL-CIO to produce a series of motion pictures for television showing. The pictures were produced and delivered. Their total price was over $700,000.
These transactions were assessed under the District of Columbia sales tax. The statutory definition of retail sale includes “Any production, fabrication, or printing of tangible personal property on special order for a consideration.” D.C. Code, 1961 ed., § 47-2601 — 14(a) (2). The District of Columbia Tax Court set aside the assessment on the ground that the transactions were…
2Cases cited2 opinions
- Washington Times-Herald, Inc. v. District of ColumbiaCourt of Appeals for the D.C. Circuit · 1954
- People Ex Rel. Walker Engraving Corporation v. GravesNew York Court of Appeals · 1935
3Cited by10 opinions
- District of Columbia v. Universal Computer Associates, Inc., Successor to Commercial Ventures, Inc.Court of Appeals for the D.C. Circuit · 1972
- District of Columbia v. Acme Reporting Co.District of Columbia Court of Appeals · 1987
- Evco v. JonesNew Mexico Court of Appeals · 1970
- Houghton Mifflin Co. v. State Tax CommissionMassachusetts Supreme Judicial Court · 1977
- WTAR Radio-TV Corp. v. CommonwealthSupreme Court of Virginia · 1977
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