Legal Opinion
District of Columbia v. General Motors Corporation
Court of Appeals for the D.C. Circuit
Decided October 26, 1964No. 17018_1PublishedCited by 9 opinions
1Opinion of the Court
McGOWAN, Circuit Judge, with whom Chief Judge BAZELON and Circuit Judges FAHY, WASHINGTON and WRIGHT join:
These petitions for review from the District of Columbia Tax Court involve the propriety of assessments under the District’s Income and Franchise Tax Act against General Motors Corporation for the years 1957 and 1958. The tax is levied *887on the net income of General Motors for the privilege of carrying on business within the District; and, as such, is similar to taxes levied by many of the States. The question before this court concerns the legally permissible formula for determining that…
2Cases cited24 opinions
- Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
- Freeman v. HewitSupreme Court of the United States · 1947
- Spector Motor Service, Inc. v. O'ConnorSupreme Court of the United States · 1951
- Hans Rees' Sons, Inc. v. North Carolina Ex Rel. MaxwellSupreme Court of the United States · 1931
- Butler Bros. v. McColgan, Franchise Tax CommissionerSupreme Court of the United States · 1942
19 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- General Motors Corp. v. District of ColumbiaSupreme Court of the United States · 1965
- Comptroller of Treasury v. World Book Childcraft International, Inc.Court of Special Appeals of Maryland · 1986
- F. W. Woolworth Co. v. Director of Division of Taxation of the Department of the TreasurySupreme Court of New Jersey · 1965
- Capital Holding Corp. v. District of ColumbiaDistrict of Columbia Court of Appeals · 1977
- Baumgart v. CommissionerUnited States Tax Court · 1983
4 more not listed; retrieve them via the Exa API.