Legal Opinion
Electric Storage Battery Co. v. District of Columbia
District Court, District of Columbia
Decided May 20, 1946No. Nos. 8997, 8998PublishedCited by 6 opinions
1Opinion of the CourtGroner, C. J.
These are two petitions for review of two decisions of the Board of Tax Appeals for the District of Columbia.1 There is no material difference in the cases and both were properly submitted on a single brief and argument. In both the Board sustained the action of the Assessor in disallowing in part refunds of income taxes for the years 1941 and 1942 claimed to have been overpaid under the District In-*868come Tax Act2 The total amount involved on this appeal is approximately $1200.
Petitioner is a New Jersey corporation with its principal office and factories in or near Philadelphia. Its business…
2Cases cited4 opinions
- United States v. R. P. Andrews & Co.Supreme Court of the United States · 1907
- District of Columbia v. PaceSupreme Court of the United States · 1944
- Brown Lumber Co. v. CommissionerCourt of Appeals for the D.C. Circuit · 1929
- Nudelman v. Globe Varnish Co.Court of Appeals for the Seventh Circuit · 1940
3Cited by6 opinions
- Lever Bros. Co. v. District of Columbia. District of Columbia v. Lever Bros. CoCourt of Appeals for the D.C. Circuit · 1953
- District of Columbia v. Chesapeake & Potomac Telephone Co.Court of Appeals for the D.C. Circuit · 1950
- District of Columbia v. Johnson & Wimsatt, Inc.Court of Appeals for the D.C. Circuit · 1947
- State v. Pan-Am Southern CorporationSupreme Court of Alabama · 1956
- District of Columbia v. Upjohn Co.Court of Appeals for the D.C. Circuit · 1950
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