Legal Opinion
Owens-Illinois Glass Co. v. District of Columbia. District of Columbia v. Owens-Illinois Glass Co
Court of Appeals for the D.C. Circuit
Decided March 26, 1953No. 11137, 11145PublishedCited by 11 opinions
1Opinion of the Court
*30EDGERTON, Circuit Judge.
These cases are a petition and a cross-petition to review a decision of what was then the Board of Tax Appeals for the District of Columbia, now the District of Columbia Tax Court.
The taxpayer, an Ohio corporation with its principal office in Toledo, makes and sells glass containers and related products. During the tax year 1948 the corporation maintained in the District of Columbia a nine-room office in charge of one of the corporation’s officers. He and his staff kept “in contact with all kinds of developments either in the legislative or executive departments of the…
2Cases cited5 opinions
- Neild v. District of ColumbiaCourt of Appeals for the D.C. Circuit · 1940
- Mueller Brass Co. v. Alexander Milburn Co.Court of Appeals for the D.C. Circuit · 1945
- Lewis-Hall Iron Works v. BlairCourt of Appeals for the D.C. Circuit · 1928
- McCord v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1941
- District of Columbia v. McFallCourt of Appeals for the D.C. Circuit · 1951
3Cited by11 opinions
- Freeman v. Giacomo Costa Fu AndreaDistrict Court, E.D. Pennsylvania · 1968
- Floyd E. Davis Mortgage Corp. v. District of ColumbiaDistrict of Columbia Court of Appeals · 1983
- Johansson v. TowsonDistrict Court, M.D. Georgia · 1959
- Lever Bros. Co. v. District of Columbia. District of Columbia v. Lever Bros. CoCourt of Appeals for the D.C. Circuit · 1953
- Valley Broadcasting Company, Inc. v. Federal Communications CommissionCourt of Appeals for the D.C. Circuit · 1956
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