Legal Opinion
Panitz v. District of Columbia
Court of Appeals for the D.C. Circuit
Decided April 22, 1940No. 7294PublishedCited by 29 opinions
1Opinion of the Court
VINSON, Associate Justice.
This is a petition to review a decision of the Board of Tax Appeals for the District of Columbia (hereinafter referred'to as the Board) dismissing, for want of jurisdiction, the petitioners’ claim for tax refund.
The relevant features of the case are as follows: Under Title VI of the District of Columbia Revenue Act of 1937 1 (referred to herein as the Act), those engaging in business activity in the District for the fiscal year 1937-1938 were required to pay a tax on that privilege, measured by their gross receipts for the preceding calendar year. As an enforcement…
2Cases cited31 opinions
- Calder v. BullSupreme Court of the United States · 1798
- West Coast Hotel Co. v. ParrishSupreme Court of the United States · 1937
- United States v. ButlerSupreme Court of the United States · 1936
- Adkins v. Children's Hospital of ColumbiaSupreme Court of the United States · 1923
- Smith v. CahoonSupreme Court of the United States · 1931
26 more not listed; retrieve them via the Exa API.
3Cited by29 opinions
- United States v. Archie W. BrawnerCourt of Appeals for the D.C. Circuit · 1972
- Lewis Gibas v. Saginaw Mining Company Director, Office of Workers' Compensation Programs and Benefits Review BoardCourt of Appeals for the Sixth Circuit · 1984
- Lockyer v. City and County of San FranciscoCalifornia Supreme Court · 2004
- School Committee of Springfield v. Board of EducationMassachusetts Supreme Judicial Court · 1972
- Motor & Equipment Manufacturers Ass'n v. Environmental Protection AgencyCourt of Appeals for the D.C. Circuit · 1979
24 more not listed; retrieve them via the Exa API.