Legal Opinion
District of Columbia v. Virginia Hotel Co.
Court of Appeals for the D.C. Circuit
Decided April 2, 1953No. 11570PublishedCited by 6 opinions
1Opinion of the Court
WASHINGTON, Circuit Judge.
The District of Columbia petitions this court for a review of a decision of the District of Columbia Tax Court. The respondent corporation is in the business of “holding, leasing, and operating” real estate. In 1946, it sold certain realty in the District of Columbia which had constituted its principal asset, taking back a promissory note secured by deed of trust on the realty. The note was signed by two individuals residing outside the District, but principal and-interest were to be payable! in the District. Respondent’s sole place of business is in the District.
The…
2Cases cited2 opinions
- Lever Bros. Co. v. District of Columbia. District of Columbia v. Lever Bros. CoCourt of Appeals for the D.C. Circuit · 1953
- Henry J. Robb, Inc. v. District of ColumbiaCourt of Appeals for the D.C. Circuit · 1945
3Cited by6 opinions
- Consolidated Title Corporation, a Maryland Corporation v. District of ColumbiaCourt of Appeals for the D.C. Circuit · 1960
- State Loan and Finance Corporation (Successor by Merger to Lincoln Service Corporation) v. District of ColumbiaCourt of Appeals for the D.C. Circuit · 1967
- Capital Holding Corp. v. District of ColumbiaDistrict of Columbia Court of Appeals · 1977
- Capital Holding Corp. v. District of ColumbiaDistrict of Columbia Court of Appeals · 1977
- State Loan and Finance Corporation (Successor by Merger to Lincoln Service Corporation) v. District of ColumbiaCourt of Appeals for the D.C. Circuit · 1967
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