Legal Opinion
Broadcasting Publications, Inc. v. District of Columbia, District of Columbia v. Broadcasting Publications, Inc.
Court of Appeals for the D.C. Circuit
Decided January 25, 1963No. 16535_1PublishedCited by 9 opinions
1Opinion of the Court
BURGER, Circuit Judge.
The two cross appeals are from a decision of the District of Columbia Tax Court which were consolidated here.
No. 16532
Broadcasting Publications, Inc. (hereafter called Taxpayer), is petitioner in No. 16532, which arises out of denial of claims for refund by the District. The Taxpayer claimed refunds alleging that the District of Columbia Code required allocation of Taxpayer’s net income to sources within and without the District exclusively on the basis of circulation of Taxpayer’s publication. Taxpayer also challenges the District’s right to raise issues concerning…
2Cases cited4 opinions
- District of Columbia v. Evening Star Newspaper CompanyCourt of Appeals for the D.C. Circuit · 1959
- District of Columbia v. Gallant Incorporated, Gallant Incorporated v. District of ColumbiaCourt of Appeals for the D.C. Circuit · 1961
- District of Columbia v. Frances C. Lewis (Formerly Frances Carter Frick), Estate of Harold C. Frick, DeceasedCourt of Appeals for the D.C. Circuit · 1961
- District of Columbia v. Southern Railway CompanyCourt of Appeals for the D.C. Circuit · 1960
3Cited by9 opinions
- United States v. California Portland Cement Co.Court of Appeals for the Ninth Circuit · 1969
- Jeannette Lenkin v. District of Columbia, Morris Pollin v. District of ColumbiaCourt of Appeals for the D.C. Circuit · 1972
- District of Columbia v. General Motors CorporationCourt of Appeals for the D.C. Circuit · 1964
- New Yorker Magazine, Inc. v. Department of RevenueAppellate Court of Illinois · 1989
- Aetna Casualty & Surety Co. v. The S/S Green BayDistrict Court, E.D. Louisiana · 1969
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