Legal Opinion · Concurring in part, dissenting in part
Columbia National Bank of Washington v. District of Columbia
Court of Appeals for the D.C. Circuit
Decided March 28, 1952No. 10844 and 10854Published
1Concurring in part, dissenting in partPrettyman, Circuit Judge
I think my brethren are in error in these cases and in their companion case, No. 10846, Citizens Bank of Washington v. District of Columbia, 89 U.S.App.D.C. —, 195 F.2d 946. This tax is a franchise tax upon the privilege of doing business1 and is for a fiscal year beginning July 1st and ending June 30th. It is payable on or before August 1st. The question is: Is the tax, returnable August 1st, a tax for the then-current year or is it a tax for the prior year?
This is a very old statute, as tax statutes go, having been enacted in 1902. Its nature has long since been established, and I think we…
2Cases cited9 opinions
- Norton Co. v. Department of Revenue of Ill.Supreme Court of the United States · 1951
- Canton Railroad v. RoganSupreme Court of the United States · 1951
- Security Savings & Commercial Bank v. District of ColumbiaCourt of Appeals for the D.C. Circuit · 1922
- Western Maryland Railway Co. v. RoganSupreme Court of the United States · 1951
- Potomac Electric Power Co. v. HazenDistrict Court, District of Columbia · 1937
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