Legal Opinion
District of Columbia v. McFall
Court of Appeals for the D.C. Circuit
Decided February 23, 1951No. 10703_1PublishedCited by 12 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. A District of Columbia statute imposes an excise tax upon the issuance of original certificates of title for motor vehicles. 1 The tax is measured by the fair market value of the vehicle as determined by the Assessor. The statute provides 2 that a person aggrieved by an assessment may, within ninety days from the date the applicant is notified of the amount of the tax, appeal to the Board of Tax Appeals “in the same manner and to the same extent” as provided for certain…
2Cases cited7 opinions
- Atchison, Topeka & Santa Fe Railway Co. v. O'ConnorSupreme Court of the United States · 1912
- Chesebrough v. United StatesSupreme Court of the United States · 1904
- Wright v. BlakesleeSupreme Court of the United States · 1880
- Fox v. EdwardsCourt of Appeals for the Second Circuit · 1923
- Saltonstall v. BirtwellSupreme Court of the United States · 1896
2 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- District of Columbia v. KeyesDistrict of Columbia Court of Appeals · 1976
- Roberts v. Sullivan County (In Re Penking Trust)United States Bankruptcy Court, E.D. Tennessee · 1996
- District of Columbia v. Allen Berenter, Allen Berenter v. District of ColumbiaCourt of Appeals for the D.C. Circuit · 1972
- District of Columbia v. CraigDistrict of Columbia Court of Appeals · 2007
- Owens-Illinois Glass Co. v. District of Columbia. District of Columbia v. Owens-Illinois Glass CoCourt of Appeals for the D.C. Circuit · 1953
7 more not listed; retrieve them via the Exa API.