Legal Opinion
Cowan v. District of Columbia Department of Finance & Revenue
District of Columbia Court of Appeals
Decided January 5, 1983No. 82-579PublishedCited by 5 opinions
1Per curiam
After the District of Columbia Department of Finance and Revenue denied appellant’s claim for a refund of a deed recordation tax paid under protest, appellant brought this action claiming that the tax had been erroneously assessed against him. The trial court granted summary judgment in favor of the District, and this appeal followed.
Appellant had joined three other individuals in 1972 to form the Lynwood Limited Partnership. As of October 24, 1979, however, the partnership interests of all the other partners had been assigned to appellant, in order to terminate the partnership; and the…
2Cases cited2 opinions
- Columbia Realty Venture v. District of ColumbiaDistrict of Columbia Court of Appeals · 1981
- Frank D. Ford, T/a Ford and Costello Agency v. The Lafayette Life Insurance CompanyCourt of Appeals for the D.C. Circuit · 1966
3Cited by5 opinions
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