Legal Opinion
United States v. County of Arlington
Court of Appeals for the Fourth Circuit
Decided February 1, 1982No. Nos. 81-1094, 81-1125PublishedCited by 15 opinions
1Opinion of the Court
BUTZNER, Circuit Judge:
This appeal involves the tax status of an apartment building owned by the German Democratic Republic (GDR) in Arlington County, Virginia. The district court ruled (1) the county could not assess taxes on the property after May 4, 1979; (2) the property was subject to a tax lien for 1977, 1978, and part of 1979, which the county could presently execute; (3) the United States was collaterally estopped from litigating whether the property is exempt from taxes assessed prior to May 4, 1979. We affirm the judgment of the district court on the first issue, reverse with…
2Cases cited18 opinions
- Parklane Hosiery Co. v. ShoreSupreme Court of the United States · 1979
- Montana v. United StatesSupreme Court of the United States · 1979
- Commissioner v. SunnenSupreme Court of the United States · 1948
- United States v. Chemical Foundation, Inc.Supreme Court of the United States · 1926
- United States v. Curtiss-Wright Export Corp.Supreme Court of the United States · 1936
13 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- United States v. Ibrahim Ahmed Al-Hamdi, United States of America v. Ibrahim Ahmed Al-HamdiCourt of Appeals for the Fourth Circuit · 2004
- School District of City of Pontiac v. Secretary of US Department of EducationCourt of Appeals for the Sixth Circuit · 2009
- Pettiford v. City of GreensboroDistrict Court, M.D. North Carolina · 2008
- Tachiona v. United StatesCourt of Appeals for the Second Circuit · 2004
- Petrelle v. Weirton Steel Corp.Court of Appeals for the Fourth Circuit · 1991
10 more not listed; retrieve them via the Exa API.