Legal Opinion
Donahue v. District of Columbia
District of Columbia Court of Appeals
Decided September 27, 1982No. 80-1137PublishedCited by 3 opinions
1Opinion of the Court
PAIR, Associate Judge, Retired:
Appellant challenges the order of the Tax Division of the Superior Court entered August 27, 1980, denying his petition for refund of personal property tax paid in tax years 1975, 1976 and 1977. The gravamen of appellant’s challenge is that certain items in his restaurant bar constitute realty, i.e., fixtures, and were erroneously assessed as personal property subject to District of Columbia personal property tax. 1 We affirm.
During the tax years in question, appellant-taxpayer (hereinafter taxpayer) owned and leased real property in northwest Washington, D.C.…
2Cases cited10 opinions
- Masheter v. BoehmOhio Supreme Court · 1974
- Zangerle v. Republic Steel Corp.Ohio Supreme Court · 1945
- Potomac Electric Power Co. v. United StatesCourt of Appeals for the D.C. Circuit · 1936
- District of Columbia v. Catholic University of AmericaDistrict of Columbia Court of Appeals · 1979
- Futrovsky v. United StatesCourt of Appeals for the D.C. Circuit · 1933
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3Cited by3 opinions
- United States Parole Commission v. NobleDistrict of Columbia Court of Appeals · 1997
- District of Columbia v. Real Property Known as 313 M StreetDistrict of Columbia Court of Appeals · 1993
- United States Parole Commission v. NobleDistrict of Columbia Court of Appeals · 1997