Legal Opinion
Chesapeake & Potomac Telephone Co. v. District of Columbia
Court of Appeals for the D.C. Circuit
Decided June 16, 1943No. 8390PublishedCited by 5 opinions
1Opinion of the Court
EDGERTON, Associate Justice.
One question here is whether petitioner is entitled to deduct from its gross receipts, in order to determine its “gross earnings” in 1939 and 1940 for purposes of taxation,1 the amount which it paid for telephone directories. This included the cost of paper, printing, binding, and transportation. Petitioner does not ask to deduct the cost of selling directory advertising or of compiling and distributing the directories. It did not print the directories but bought them as finished products. Its gross receipts from directory advertising and sales were some $400,000…
2Cases cited3 opinions
- Pacific Express Co. v. SeibertSupreme Court of the United States · 1892
- District of Columbia v. Georgetown Gaslight Co.Court of Appeals for the D.C. Circuit · 1916
- District of Columbia v. Washington Gaslight Co.Court of Appeals for the D.C. Circuit · 1916
3Cited by5 opinions
- Hamilton Nat. Bank v. District of ColumbiaCourt of Appeals for the D.C. Circuit · 1946
- Barry v. American Telephone & Telegraph Co.District of Columbia Court of Appeals · 1989
- District of Columbia v. Chesapeake & Potomac Telephone Co.Court of Appeals for the D.C. Circuit · 1950
- The Chesapeake and Potomac Telephone Company v. District of Columbia, District of Columbia v. The Chesapeake and Potomac Telephone CompanyCourt of Appeals for the D.C. Circuit · 1963
- District of Columbia v. Chesapeake & Potomac Telephone Co.District of Columbia Court of Appeals · 1986