J. E. Dyer & Co. v. District of Columbia

D.C. Circuit

J. E. Dyer & Co. v. District of Columbia

115 F.2d 945, 73 App. D.C. 52, 1940 U.S. App. LEXIS 3031

CourtCourt of Appeals for the D.C. Circuit

DecidedOctober 28, 1940

DocketNo. 7509

StatusPublished

This text of 115 F.2d 945 (J. E. Dyer & Co. v. District of Columbia) is published on Counsel Stack Legal Research, covering Court of Appeals for the D.C. Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

J. E. Dyer & Co. v. District of Columbia, 115 F.2d 945, 73 App. D.C. 52, 1940 U.S. App. LEXIS 3031 (D.C. Cir. 1940).

Pincite

Opinion

PER CURIAM.

Petitioner claimed before the Board of Tax Appeals for the District of Columbia a refund of a part of its business privilege tax for 1938-39, on the ground that a personal property tax of like amount should be allowed as a credit. D.C.Code, Supp. V, Tit. 20, § 970f, allowed as a credit against the business privilege tax “any tax on tangible personal property * * * levied against, and paid by, the taxpayer to the District * * *.”

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PER CURIAM.

Petitioner claimed before the Board of Tax Appeals for the District of Columbia a refund of a part of its business privilege tax for 1938-39, on the ground that a personal property tax of like amount should be allowed as a credit. D.C.Code, Supp. V, Tit. 20, § 970f, allowed as a credit against the business privilege tax “any tax on tangible personal property * * * levied against, and paid by, the taxpayer to the District * * *.”

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Bluebook (online)

115 F.2d 945, 73 App. D.C. 52, 1940 U.S. App. LEXIS 3031, Counsel Stack Legal Research, https://law.counselstack.com/opinion/j-e-dyer-co-v-district-of-columbia-cadc-1940.