Legal Opinion
District of Columbia v. Johnson & Wimsatt, Inc.
Court of Appeals for the D.C. Circuit
Decided March 24, 1947No. 9384PublishedCited by 6 opinions
1Opinion of the Court
PRETTYMAN, Associate Justice.
This case concerns a District of Columbia income tax for the years 1939 and 1940. Respondent, a corporation, was a wholesale lumber dealer with offices and a yard in the District of Columbia. It bought merchandise from mills outside the District, which was delivered by the mills to the corporation’s customers outside the District. The contracts of sale were either executed or confirmed at the office of the corporation in the District.
The District of Columbia Income Tax Act1 provides that “In the case of any corporation, gross income includes only, the gross income…
2Cases cited7 opinions
- McLeod v. J. E. Dilworth Co.Supreme Court of the United States · 1944
- General Trading Co. v. State Tax Commission of IowaSupreme Court of the United States · 1944
- Compañia General De Tabacos De Filipinas v. Collector of Internal RevenueSupreme Court of the United States · 1929
- Commissioner of Internal Revenue v. East Coast Oil Co.Court of Appeals for the Fifth Circuit · 1936
- Eastman Kodak Co. v. District of ColumbiaDistrict Court, District of Columbia · 1942
2 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Banco Popular v. Municipio de MayagüezSupreme Court of Puerto Rico · 1988
- Lever Bros. Co. v. District of Columbia. District of Columbia v. Lever Bros. CoCourt of Appeals for the D.C. Circuit · 1953
- District of Columbia v. Upjohn Co.Court of Appeals for the D.C. Circuit · 1950
- District of Columbia v. H. D. Lee Co.Court of Appeals for the D.C. Circuit · 1947
- United States v. William Charles Eppinette, Jr.Court of Appeals for the Fourth Circuit · 1973
1 more not listed; retrieve them via the Exa API.