Legal Opinion
District of Columbia v. Bender
District of Columbia Court of Appeals
Decided August 24, 2006No. 06-TX-255, 06-TX-294PublishedCited by 13 opinions
1Opinion of the Court
BELSON, Senior Judge:
Appellant District of Columbia appeals from the trial court’s March 8, 2006, decision that granted appellee taxpayers’ Cross-Motion for Summary Judgment and its subsequent order of March 24, 2006, granting appellees a refund of unincorporated business franchise taxes (“UB Taxes”) paid in the amount of $241,815. We disagree with the trial court’s holding that Title 47, D.C.Code Enactment Act of 1996 (“Enactment Act of 1996”) violated the provisions of the Home Rule Act by permitting the Council of the District of Columbia to impose the UB Tax on the personal income of a…
2Cases cited9 opinions
- District of Columbia v. PlaceDistrict of Columbia Court of Appeals · 2006
- District of Columbia v. Helen Dwight Reid Educational FoundationDistrict of Columbia Court of Appeals · 2001
- Jeffrey v. United StatesDistrict of Columbia Court of Appeals · 2006
- Bishop v. District of ColumbiaDistrict of Columbia Court of Appeals · 1980
- Internal Revenue Service v. District of Columbia (In Re WPG, Inc.)District Court, District of Columbia · 2002
4 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- D.C. Appleseed Center for Law & Justice, Inc. v. District of Columbia Department of Insurance, Securities, & BankingDistrict of Columbia Court of Appeals · 2012
- Pajic v. Foote Properties, LLCDistrict of Columbia Court of Appeals · 2013
- Burke v. Groover, Christie & Merritt, P.C.District of Columbia Court of Appeals · 2011
- Expedia, Inc. v. District of ColumbiaDistrict of Columbia Court of Appeals · 2015
- Rollins v. Wackenhut Services, Inc.District Court, District of Columbia · 2011
8 more not listed; retrieve them via the Exa API.