Legal Opinion

District of Columbia v. Keyes

District of Columbia Court of Appeals

Decided July 23, 1976No. 8790PublishedCited by 20 opinions

1Opinion of the Court

GALLAGHER, Associate Judge:

This is an appeal from the Tax Division of the Superior Court of the District of Columbia. The appellees, Arthur H. Keyes, Jr. and Lucille Kayes, filed suit, on behalf of themselves and others similarly situated, against the District of Columbia, Mayor Walter E. Washington, and the Director of the Department of Finance and Revenue, Kenneth Back, appellants, for partial refunds of taxes paid in fiscal year 1973 on all single-family residential properties in the District of Columbia which were assessed at 60% of estimated market value. The trial court held that the…

2Cases cited35 opinions

  1. Hecht Co. v. BowlesSupreme Court of the United States · 1944
  2. Virginian Railway Co. v. System Federation No. 40Supreme Court of the United States · 1937
  3. Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
  4. Bob Jones University v. SimonSupreme Court of the United States · 1974
  5. Pennsylvania v. WilliamsSupreme Court of the United States · 1935

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3Cited by20 opinions

  1. Beckman v. FarmerDistrict of Columbia Court of Appeals · 1990
  2. SunTrust Bank, Nashville v. JohnsonCourt of Appeals of Tennessee · 2000
  3. Customers Parking, Inc. v. District of ColumbiaDistrict of Columbia Court of Appeals · 1989
  4. Kleiboemer v. District of ColumbiaDistrict of Columbia Court of Appeals · 1983
  5. District of Columbia v. Eastern Trans-Waste of Maryland, Inc.District of Columbia Court of Appeals · 2000

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