Legal Opinion
Calvin-Humphrey v. District of Columbia
District of Columbia Court of Appeals
Decided June 23, 1975No. 8306PublishedCited by 18 opinions
1Opinion of the Court
KERN, Associate Judge:
The District of Columbia in imposing a tax upon realty within the city has followed for a number of years the practice of assessing commercial property at a different (and greater) percentage of market value than other real property. 1 Calvin-Humphrey Corporation (hereafter Calvin-Humphrey) and several other corporations brought suit on behalf of all city commercial property owners against the District and several of its officials seeking (1) a declaratory judgment that the practice of assessing commercial property at a higher percentage of market value than residential…
2Cases cited15 opinions
- Massachusetts v. MellonSupreme Court of the United States · 1923
- Donaldson v. United StatesSupreme Court of the United States · 1971
- Trbovich v. United Mine WorkersSupreme Court of the United States · 1972
- Brotherhood of Railroad Trainmen v. Baltimore & Ohio RailroadSupreme Court of the United States · 1947
- William E. Nuesse, Commissioner of Banks, State of Wisconsin v. William Camp, Comptroller of the CurrencyCourt of Appeals for the D.C. Circuit · 1967
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3Cited by18 opinions
- 1010 Potomac Associates v. Grocery Manufacturers of America, Inc.District of Columbia Court of Appeals · 1984
- District of Columbia Common Cause v. District of ColumbiaCourt of Appeals for the D.C. Circuit · 1988
- District of Columbia v. Greater Washington Central Labor CouncilDistrict of Columbia Court of Appeals · 1982
- Vale Properties, Ltd. v. Canterbury Tales, Inc.District of Columbia Court of Appeals · 1981
- Brandon v. AshworthSupreme Court of Oklahoma · 1998
13 more not listed; retrieve them via the Exa API.