1. Home
  2. Browse Decisions
  3. F.2d
  4. 137 F.2d
  5. 137 F.2d 674 (1943)
 

CHESAPEAKE & POTOMAC TELEPHONE CO. v. DISTRICT OF COLUMBIA

No. 8390.

137 F.2d 674 (1943)

CHESAPEAKE & POTOMAC TELEPHONE CO. v. DISTRICT OF COLUMBIA.

United States Court of Appeals for the District of Columbia.

Decided June 16, 1943.

Attorney(s) appearing for the Case

Messrs. R. A. Van Orsdel and J. R. Coleman, Jr., both of Washington, D. C., for petitioner.

Messrs. Lloyd B. Harrison, Special Assistant Corporation Counsel, D. C., and Glenn Simmon, Assistant Corporation Counsel, D. C., both of Washington, D. C., with whom Messrs. Richmond B. Keech, Corporation Counsel, D. C., and Vernon E. West, Principal Assistant Corporation Counsel, D. C., both of Washington, D. C., were on the brief, for respondent.

Before PARKER, Circuit Judge, sitting by designation, and VINSON and EDGERTON, Associate Justices.

EDGERTON, Associate Justice.

One question here is whether petitioner is entitled to deduct from its gross receipts, in order to determine its "gross earnings" in 1939 and 1940 for purposes of taxation,1 the amount which it paid for telephone directories. This included the cost of paper, printing, binding, and transportation. Petitioner does not ask to deduct the cost of selling directory advertising or of compiling and distributing the...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases