Legal Opinion
Malakoff v. Washington
District of Columbia Court of Appeals
Decided August 6, 1981No. 79-739PublishedCited by 22 opinions
1Opinion of the Court
GALLAGHER, Associate Judge,
Retired:
The single issue presented by this appeal is whether the District of Columbia’s claims for unpaid sales and withholding taxes take priority over a prior perfected security interest in property distrained and sold at a tax sale. The trial court found that the District had a superior claim with respect to both the sales and withholding taxes notwithstanding the valid pre-existing security interest, and entered summary judgment for appellees. Because we hold that the District of Columbia Code fails to accord absolute priority to the District’s claim for…
2Cases cited20 opinions
- Marshall v. New YorkSupreme Court of the United States · 1920
- Rankin v. ScottSupreme Court of the United States · 1827
- Davis v. United StatesDistrict of Columbia Court of Appeals · 1979
- Menick v. HoffmanCourt of Appeals for the Ninth Circuit · 1953
- Osterberg v. Union Trust Co.Supreme Court of the United States · 1876
15 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Farmers & Merchants National Bank v. SchlossbergCourt of Appeals of Maryland · 1986
- Eastern Savings Bank, FSB v. PappasDistrict of Columbia Court of Appeals · 2003
- Paul D. Pearlstein, Trustee for Sardis, Inc. v. U.S. Small Business Administration. Appeal of District of Columbia GovernmentCourt of Appeals for the D.C. Circuit · 1983
- Chase Plaza Condominium Association, Inc. and Darcy, LLC v. JPMorgan Chase Bank, N.A.District of Columbia Court of Appeals · 2014
- ITT Diversified Credit Corp. v. CouchSupreme Court of Colorado · 1983
17 more not listed; retrieve them via the Exa API.