Young Women's Christian Ass'n of the National Capital Area v. District of Columbia

FARRELL, Associate Judge:

These consolidated appeals are from an order of the Superior Court sustaining tax assessments against the property in question for the tax years 1992, 1993, and 1994. The trial judge, sitting as trier of fact, ruled for the government at the close of the appellant-taxpayer’s case because appellant (hereafter “YWCA”) had not met its burden of proving anything “erroneous, arbitrary, [or] unlawful” in the assessments, quoting District of Columbia v. Burlington Apartment House Co., 375 A.2d 1052, 1057 (D.C.1977).1 In particular, although it presented testimony of a large…