Legal Opinion
Smoot Sand & Gravel Corp. v. District of Columbia
Court of Appeals for the D.C. Circuit
Decided March 28, 1949No. 9827PublishedCited by 5 opinions
1Opinion of the Court
PRETTYMAN, Circuit Judge.
This case concerns a District of Columbia property tax on tangible personalty.1 It comes to us upon petition to review a decision of the Board of Tax Appeals for the District of Columbia.2
The Board found the following pertinent facts:
The property consists of tugs, scows and launches. They are used for the transportation of sand and gravel from deposits in Virginia and Maryland to storage places in the District of Columbia and thereafter to points of delivery on the Potomac River and the Chesapeake Bay in Maryland and Virginia. They come into the District from the…
2Cases cited11 opinions
- Pullman's Palace Car Co. v. PennsylvaniaSupreme Court of the United States · 1891
- Union Refrigerator Transit Co. v. KentuckySupreme Court of the United States · 1905
- Curry v. McCanlessSupreme Court of the United States · 1939
- Northwest Airlines, Inc. v. MinnesotaSupreme Court of the United States · 1944
- Wheeling Steel Corp. v. FoxSupreme Court of the United States · 1936
6 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Hamilton Nat. Bank v. District of ColumbiaCourt of Appeals for the D.C. Circuit · 1949
- Flight Options v. State, Dept. of RevenueWashington Supreme Court · 2011
- Flight Options, LLC v. Department of RevenueWashington Supreme Court · 2011
- District of Columbia v. Smoot Sand & Gravel Corp.Court of Appeals for the D.C. Circuit · 1950
- Hamilton Nat. Bank v. District of ColumbiaCourt of Appeals for the D.C. Circuit · 1949