Legal Opinion
District of Columbia v. Pierce Associates, Inc.
District of Columbia Court of Appeals
Decided December 30, 1981No. 80-1102PublishedCited by 1 opinion
1Opinion of the Court
FERREN, Associate Judge:
This case presents two questions concerning the business income tax laws of the District of Columbia: (1) In determining taxable income of a construction company doing business both inside and outside the District, may the Department of Finance and Revenue apportion the income by reference to a single, “sales factor” formula? (2) May the Department apportion and tax, as business income, the insurance proceeds that a Virginia company received for flood damage to its Virginia plant? The trial court implicitly answered “no” to both questions by granting appellee’s motion…
2Cases cited9 opinions
- Udall v. TallmanSupreme Court of the United States · 1965
- Nathan D. Goldberg and S. E. Wood, Jr. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1955
- General Motors Corp. v. District of ColumbiaSupreme Court of the United States · 1965
- Gulf Oil Corporation v. Walter J. Hickel, Secretary of the InteriorCourt of Appeals for the D.C. Circuit · 1970
- DeLevay v. District of Columbia Rental Accommodations CommissionDistrict of Columbia Court of Appeals · 1980
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3Cited by1 opinion
- District of Columbia v. Pierce Associates, Inc.District of Columbia Court of Appeals · 1983