Legal Opinion
The Chesapeake and Potomac Telephone Company v. District of Columbia, District of Columbia v. The Chesapeake and Potomac Telephone Company
Court of Appeals for the D.C. Circuit
Decided October 10, 1963No. 17385-17386_1PublishedCited by 4 opinions
1Opinion of the Court
McGOWAN, Circuit Judge.
This matter is before us on cross-petitions for review by the taxpayer, The Chesapeake and Potomac Telephone Company, and by the District of Columbia, of a decision of the District of Columbia Tax Court with respect to certain additional assessments for 1959 under the gross receipts tax applicable to public utility companies. The taxing statute provides that “ * * * each gas company, electric lighting company, and telephone company shall pay to the collector of taxes of the District of Columbia per annum 4 per centum on [its] gross receipts, from the sale of public…
2Cases cited7 opinions
- Norwegian Nitrogen Products Co. v. United StatesSupreme Court of the United States · 1933
- United States v. Alabama Great Southern RailroadSupreme Court of the United States · 1892
- Hamilton Nat. Bank v. District of ColumbiaCourt of Appeals for the D.C. Circuit · 1949
- Hardy Johnson v. Theodore Britton, Deputy Commissioner, Bureau of Employees' Compensation, United States Department of LaborCourt of Appeals for the D.C. Circuit · 1961
- Potomac Electric Power Co. v. HazenDistrict Court, District of Columbia · 1937
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3Cited by4 opinions
- Barry v. American Telephone & Telegraph Co.District of Columbia Court of Appeals · 1989
- Southern Bell Telephone & Telegraph Co. v. ClaytonSupreme Court of North Carolina · 1966
- Washington Metropolitan Area Transit Authority v. Public Service CommissionDistrict of Columbia Court of Appeals · 1984
- District of Columbia v. Chesapeake & Potomac Telephone Co.District of Columbia Court of Appeals · 1986