Legal Opinion
Capital Holding Corp. v. District of Columbia
District of Columbia Court of Appeals
Decided April 18, 1977No. 9299PublishedCited by 4 opinions
1Opinion of the Court
REILLY, Chief Judge, Retired:
This is an appeal by Capital Holding Corporation from a judgment denying a refund of corporate franchise (income) taxes in the amount of $273,114.29 for the years 1970, 1971, and 1972, assessed pursuant to D.C. Code 1973, § 47-1571a. .
The appellant (Capital), a corporation with its only office and place of business in Louisville, Kentucky, owns substantially all1 the stock of seven different insurance companies. It writes no insurance itself, but provides from Louisville, actuarial and investment services for its seven subsidiaries including Peoples Life Insurance…
2Cases cited24 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
- Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
- Shaffer v. CarterSupreme Court of the United States · 1920
- Spector Motor Service, Inc. v. O'ConnorSupreme Court of the United States · 1951
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3Cited by4 opinions
- O'CONNELL v. Maryland Steel Erectors, Inc.District of Columbia Court of Appeals · 1985
- Chemical Realty Corp. v. Taxation Division DirectorNew Jersey Tax Court · 1983
- District of Columbia v. W. Bell & Co., Inc.District of Columbia Court of Appeals · 1980
- Capital Holding Corp. v. District of ColumbiaDistrict of Columbia Court of Appeals · 1977