Legal Opinion
State Loan and Finance Corporation (Successor by Merger to Lincoln Service Corporation) v. District of Columbia
Court of Appeals for the D.C. Circuit
Decided August 17, 1967No. 20273_1PublishedCited by 5 opinions
1Opinion of the Court
TAMM, Circuit Judge:
The petitioner State Loan and Finance Company seeks review1 in this case of a decision of the District of Columbia Tax Court which increased the petitioner’s District of Columbia franchise taxes on its net income derived from sources within the District of Columbia for the fiscal year ended June 30, 1958, and for the taxable period July 1, 1958, through March 16, 1959. The petitioner is a Delaware corporation which merged with the Lincoln Service Corporation on September 16, 1959, and assumed all of Lincoln’s assets and liabilities as of that date. During the taxable…
2Cases cited23 opinions
- Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
- Western Live Stock v. Bureau of RevenueSupreme Court of the United States · 1938
- Miller Brothers Co. v. MarylandSupreme Court of the United States · 1954
- Curry v. McCanlessSupreme Court of the United States · 1939
- General Motors Corp. v. WashingtonSupreme Court of the United States · 1964
18 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Moorman Manufacturing Co. v. BairSupreme Court of Iowa · 1977
- Capital Holding Corp. v. District of ColumbiaDistrict of Columbia Court of Appeals · 1977
- Capital Holding Corp. v. District of ColumbiaDistrict of Columbia Court of Appeals · 1977
- Moorman Manufacturing Co. v. BairSupreme Court of Iowa · 1977
- State Loan and Finance Corporation (Successor by Merger to Lincoln Service Corporation) v. District of ColumbiaCourt of Appeals for the D.C. Circuit · 1967