Legal Opinion
District of Columbia v. Califano
District of Columbia Court of Appeals
Decided September 15, 1994No. 92-TX-1321, 92-TX-1327 and 92-TX-1336PublishedCited by 8 opinions
1Opinion of the Court
TERRY, Associate Judge:
These three cases, consolidated on appeal, present a single question: whether appellees were entitled, under D.C.Code § 47-1806.4(a) (1990), to credit the amounts they paid in New York under the New York City Unincorporated Business Tax against their District of Columbia income taxes. The trial court granted summary judgment for appellees, ruling that they were eligible for the credit and could lawfully claim it. The District of Columbia appeals from that judgment. We affirm.
I
The facts have been stipulated and are not in dispute. The parties also agree that the legal…
2Cases cited11 opinions
- Hansford P. Miller v. Jackson AviromCourt of Appeals for the D.C. Circuit · 1967
- People Ex Rel. Alpha Portland Cement Co. v. KnappNew York Court of Appeals · 1920
- Williams v. GerstenfeldDistrict of Columbia Court of Appeals · 1986
- Chase v. GilbertDistrict of Columbia Court of Appeals · 1985
- Bishop v. District of ColumbiaDistrict of Columbia Court of Appeals · 1980
6 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Hollins v. Federal National Mortgage Ass'nDistrict of Columbia Court of Appeals · 2000
- District of Columbia Office of Tax & Revenue v. Bae System Enterprise System Inc.District of Columbia Court of Appeals · 2012
- Thigpen v. Greenpeace, Inc.District of Columbia Court of Appeals · 1995
- James Goggin v. State Tax AssessorSupreme Judicial Court of Maine · 2018
- District of Columbia v. BenderDistrict of Columbia Court of Appeals · 2006
3 more not listed; retrieve them via the Exa API.