Legal Opinion
Automatic Enterprises, Inc. v. District of Columbia
District of Columbia Court of Appeals
Decided August 10, 1983No. 82-311PublishedCited by 2 opinions
1Opinion of the Court
TERRY, Associate Judge:
This is an appeal from a decision of the Tax Division of the Superior Court which upheld the imposition of deficiency assessments of corporation franchise taxes upon appellant for the tax years 1976 and 1977. The Department of Finance and Revenue had refused to accept appellant’s peculiar method of accounting, which selectively incorporated certain features of both the accrual and the cash methods. Appellant contends that the trial court erred as a matter of law in rejecting its hybrid accounting method and that the court abused its discretion in denying appellant’s…
2Cases cited10 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Spring City Foundry Co. v. CommissionerSupreme Court of the United States · 1934
- H. Liebes & Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1937
- Flamingo Resort, Inc. v. United StatesCourt of Appeals for the Ninth Circuit · 1982
- Georgia School-Book Depository, Inc. v. CommissionerUnited States Tax Court · 1943
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3Cited by2 opinions
- Safeway Stores, Inc. v. District of ColumbiaDistrict of Columbia Court of Appeals · 1987
- Brisker v. District of ColumbiaDistrict of Columbia Court of Appeals · 1986