Legal Opinion
District of Columbia v. Smoot Sand & Gravel Corp.
Court of Appeals for the D.C. Circuit
Decided July 24, 1950No. 10519_1PublishedCited by 4 opinions
1Opinion of the Court
FAHY, Circuit Judge.
The principal question presented is whether under statutes applicable in the District of Columbia tugs, scows and launches owned by the respondent Delaware corporation and employed to a substantial degree in its business in the District may be subjected to the personal property tax of the District on an apportionment basis.
The problem is before us a second time, now on petition of the District to review a decision of the Board of Tax Appeals holding in substance that the vessels may not be taxed on an apportionment basis because of the absence of statutory authority so to…
2Cases cited18 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
- Northwest Airlines, Inc. v. MinnesotaSupreme Court of the United States · 1944
- Ott v. Mississippi Valley Barge Line Co.Supreme Court of the United States · 1949
- Union Tank Line Co. v. WrightSupreme Court of the United States · 1919
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3Cited by4 opinions
- North Slope Borough v. Puget Sound Tug & BargeAlaska Supreme Court · 1979
- Mikos v. Ringling Bros.-Barnum & Bailey Combined Shows, Inc.District Court of Appeal of Florida · 1979
- Overstreet v. Sea Containers, Inc.District Court of Appeal of Florida · 1977
- Mikos v. RINGLING BROS.-BARNUM & BAILEY, ETC.District Court of Appeal of Florida · 1979