Legal Opinion
Briggs and Co. v. District of Columbia
Court of Appeals for the D.C. Circuit
Decided May 1, 1952No. 10988PublishedCited by 12 opinions
1Opinion of the Court
FAHY, Circuit Judge.
Petitioner appeals from a decision of the Board of Tax Appeals for the District which affirmed certain use tax 1 assessments based on the value of cellulose casings used by petitioner in manufacturing frankfurters for sale.
The cellulose casings are composed of carbon, hydrogen and oxygen. 2 Approximately 95% of petitioner’s frankfurters are processed with the use of these artificial casings. The sausage mixture is forced by machinery into the casings, which are “linked” or divided into the proper lengths, at first without separation of the links. The process then calls for…
2Cases cited11 opinions
- United States v. RaynorSupreme Court of the United States · 1938
- McDonald v. HoveySupreme Court of the United States · 1884
- Willis v. Eastern Trust & Banking Co.Supreme Court of the United States · 1898
- Ruby v. WarriorSupreme Court of Oklahoma · 1918
- Smith v. BakerSupreme Court of Oklahoma · 1897
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3Cited by12 opinions
- Van Wagenberg v. Van WagenbergCourt of Appeals of Maryland · 1966
- Comptroller of the Treasury v. American Cyanamid Co.Court of Appeals of Maryland · 1965
- John McShain, Inc. v. District of ColumbiaCourt of Appeals for the D.C. Circuit · 1953
- District of Columbia v. Seven-Up Washington, Inc.Court of Appeals for the D.C. Circuit · 1954
- American Stores Packing Co. v. PetersNebraska Supreme Court · 1979
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