Legal Opinion
Watrous v. District of Columbia
Court of Appeals for the D.C. Circuit
Decided March 9, 1943No. Nos. 8313, 8314PublishedCited by 3 opinions
1Opinion of the Court
VINSON, Associate Justice.
The single question here is: Has the Board of Tax Appeals for the District of Columbia authority to reduce an assessment of real property made by the Board of Assistant Assessors and approved by the Board of Equalization and Review in the absence of a showing that the assessment is capricious or arbitrary or so at variance with the full and true value as to be actually or constructively fraudulent.
The statutory mechanics for real property assessment must be discussed in order that the status of the Board of Tax Appeals in the assessment picture may be portrayed. The…
2Cases cited14 opinions
- Pittsburgh, Cincinnati, Chicago & St. Louis Railway Co. v. BackusSupreme Court of the United States · 1894
- Central of Georgia Railway Co. v. WrightSupreme Court of the United States · 1907
- Western Union Telegraph Co. v. TaggartSupreme Court of the United States · 1896
- Birch v. County of OrangeCalifornia Supreme Court · 1921
- State ex rel. International Business Machines Corp. v. Board of ReviewWisconsin Supreme Court · 1939
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3Cited by3 opinions
- Hamilton Nat. Bank v. District of ColumbiaCourt of Appeals for the D.C. Circuit · 1946
- Lindner v. District of ColumbiaDistrict of Columbia Court of Appeals · 1943
- District of Columbia v. Capital Laundry & Dry Cleaners, Inc.District of Columbia Court of Appeals · 1954