Legal Opinion
District of Columbia v. Pickford
Court of Appeals for the D.C. Circuit
Decided December 12, 1949No. 10122_1PublishedCited by 10 opinions
1Opinion of the Court
PRETTYMAN, Circuit Judge.
This is a petition to review a decision of the Board of Tax Appeals for the District of Columbia. The tax involved is the franchise tax imposed by an act of Con gress in 1947. 1 The facts are not in dispute. Respondent, a resident of California, is an individual who owns and operates, by an agent, an apartment house in the District of Columbia. The franchise tax upon the conduct of that business has been paid and is not in dispute. Respondent also owns a hotel, known as the Hotel Lafayette, which, prior to 1947, he had leased to a corporation. He owned no stock or…
2Cases cited4 opinions
- United States v. Emery, Bird, Thayer Realty Co.Supreme Court of the United States · 1915
- McCoach v. Minehill & Schuylkill Haven RailroadSupreme Court of the United States · 1913
- Zonne v. Minneapolis SyndicateSupreme Court of the United States · 1911
- Harrisburg Hotel Co. v. United StatesCourt of Appeals for the Third Circuit · 1944
3Cited by10 opinions
- District of Columbia v. John Chester BradyCourt of Appeals for the D.C. Circuit · 1960
- Stone v. District of ColumbiaCourt of Appeals for the D.C. Circuit · 1952
- Newark Bldg. Assoc. v. Dir., Div. of TaxationNew Jersey Superior Court Appellate Division · 1974
- Suburban Title & Investment Corporation v. District of ColumbiaCourt of Appeals for the D.C. Circuit · 1950
- Bishop v. District of ColumbiaDistrict of Columbia Court of Appeals · 1980
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