Legal Opinion
Lindner v. District of Columbia
District of Columbia Court of Appeals
Decided March 29, 1943No. 50PublishedCited by 12 opinions
1Opinion of the Court
HOOD, Associate Judge.
During the fiscal years beginning July 1, 1937 and July 1, 1938 appellants were engaged in the business of constructing and selling houses in the District of Columbia, and thus were subject to the business privilege tax imposed by the District of Columbia Revenue Act of 1937, amended by the Act of May 16, 1938. Appellants filed returns as required by law; assessments were made on the basis of such returns; and the taxes so assessed were paid by appellants. Early in 1940 additional assessments of taxes for each of the years were made and bills therefor presented to…
2Cases cited27 opinions
- Texas & Pacific Railway Co. v. Abilene Cotton Oil Co.Supreme Court of the United States · 1907
- South Chicago Coal & Dock Co. v. BassettSupreme Court of the United States · 1940
- Carpenter v. ShawSupreme Court of the United States · 1930
- Anniston Manufacturing Co. v. DavisSupreme Court of the United States · 1937
- Dollar Savings Bank v. United StatesSupreme Court of the United States · 1874
22 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Brown v. Transcon LinesOregon Supreme Court · 1978
- Sanok v. GrimesOregon Supreme Court · 1983
- District of Columbia v. KeyesDistrict of Columbia Court of Appeals · 1976
- District of Columbia v. CraigDistrict of Columbia Court of Appeals · 2007
- Farrell v. WardDistrict of Columbia Court of Appeals · 1947
7 more not listed; retrieve them via the Exa API.