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GEN. MOTORS v. DISTRICT OF COLUMBIA

No. 352.

380 U.S. 553 (1965)

85 S.Ct. 1156

14 L.Ed.2d 68

GENERAL MOTORS CORP. v. DISTRICT OF COLUMBIA.

Supreme Court of United States.

Decided April 27, 1965.

Attorney(s) appearing for the Case

Donald K. Barnes argued the cause for petitioner. With him on the briefs were Aloysius F. Power, Thomas J. Hughes, Seymour S. Mintz, William T. Plumb, Jr., and E. Barrett Prettyman, Jr.

Henry E. Wixon argued the cause for respondent. With him on the brief were Chester H. Gray and Milton D. Korman.

MR. JUSTICE STEWART delivered the opinion of the Court.

The District of Columbia Income and Franchise Tax Act of 1947 imposes a tax of 5% on the taxable income of every corporation, foreign or domestic, for the privilege of engaging in any trade or business within the District.1 The Act further provides that "[t]he measure of the franchise tax shall be that portion of the net income of the corporation . . . as is fairly attributable to...

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