Legal Opinion
Fisher v. District of Columbia
Court of Appeals for the D.C. Circuit
Decided November 10, 1947No. 9592PublishedCited by 12 opinions
1Opinion of the Court
WILBUR K. MILLER, Associate Justice.
This petition for review of a decision of the Board of Tax Appeals for the District of Columbia requires us to determine how the real estate of a decedent is to be valued for inheritance tax purposes. *708It is asserted by the petitioning taxpayers that, because the annual valuation of real estate required by §§ 704 to 709 inclusive of Title 47, D.C.Code (1940) 1 “shall constitute the basis of taxation for the next succeeding year * * such valuation must be adopted by the assessor in appraising for inheritance tax purposes the real property of one who dies…
2Cases cited7 opinions
- Knowlton v. MooreSupreme Court of the United States · 1900
- Greiner v. LewellynSupreme Court of the United States · 1922
- State v. HoggTexas Commission of Appeals · 1934
- State v. HoggTexas Supreme Court · 1934
- Huidekoper v. HadleyCourt of Appeals for the Eighth Circuit · 1910
2 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Don't Tear It Down, Inc. v. Pennsylvania Avenue Development CorporationCourt of Appeals for the D.C. Circuit · 1980
- Montgomery Charter Service, Inc. v. The Washington Metropolitan Area Transit CommissionCourt of Appeals for the D.C. Circuit · 1963
- Citizens to Save Spencer County v. United States Environmental Protection AgencyCourt of Appeals for the D.C. Circuit · 1979
- Citizens to Save Spencer County v. United States Environmental Protection Agency, Alabama Power Company, American Petroleum Institute, Sierra Club, Bf Goodrich Company, American Paper Institute, Hoosier Energy Division, Mountain Fuel Supply Company, Montana Power Co., Natural Resources Council of Maine, Pittston Co., Intervenors. Environmental Defense Fund, Inc. v. Douglas M. Costle, Administrator, U. S. Environmental Protection Agency Northern Cheyenne Tribe v. United States Environmental Protection Agency, Montana Power Co., Intervenors. Environmental Defense Fund, Inc. v. Douglas M. Costle, Administrator, U. S. Environmental Protection Agency, Natural Resources Council of Maine, Environmental Defense Fund, Inc. v. Douglas M. Costle, Administrator, U. S. Environmental Protection Agency, the Bf Goodrich Company v. United States Environmental Protection Agency, and Douglas M. Costle, Administrator, Hampton Roads Energy Company v. Douglas M. Costle, Administrator, Environmental Protection Agency, Northern Cheyenne Tribe, Sierra Club, and Friends of the Earth v. United States Environmental Protection Agency, the Montana Power Company v. Environmental Protection Agency and Douglas M. Costle, Administrator, Northern Cheyenne Tribe v. United States Environmental Protection Agency, Pittston Company, Colorado Interstate Gas Co., Ideal Basic Industries, Inc., Intervenors. Niagara Mohawk Power Corporation v. United States Environmental Protection Agency and Douglas M. Costle, Administrator, the Pittston Company v. United States Environmental Protection Agency and Douglas M. Costle, Administrator, American Paper Institute and the National Forest Products Association v. United States Environmental Protection Agency and Douglas M. Costle, Administrator, Manufacturing Chemists Association, Chemical Products Corporation, Dow Chemical Company, Fmc Corporation, Monsanto Company, Ppg Industries, Inc., Rohm and Haas Company, Stauffer Chemical Company, Union Carbide Corporation, Allied Chemical Corporation v. Environmental Protection Agency, Alabama By-Products Corporation v. United States Environmental Protection Agency, Koppers Company, Inc. v. Environmental Protection Agency and Douglas M. Costle, Administrator of Epa, Usm Corporation v. Environmental Protection Agency and Douglas M. Costle, Administrator, EpaCourt of Appeals for the D.C. Circuit · 1979
- Jeannette Lenkin v. District of Columbia, Morris Pollin v. District of ColumbiaCourt of Appeals for the D.C. Circuit · 1972
7 more not listed; retrieve them via the Exa API.