Legal Opinion
District of Columbia v. Washington Sheraton Corp.
District of Columbia Court of Appeals
Decided October 4, 1985No. 83-1045PublishedCited by 15 opinions
1Opinion of the Court
BELSON, Associate Judge:
The Washington Sheraton Corporation brought an action in the Tax Division of the Superior Court that resulted in a substantial reduction of the tax assessment of its hotel property for the 1982 tax year. The District of Columbia appeals the Superior Court’s evaluation for that year, and its further ruling that the same assessment should be in force for the 1983 tax year. We agree with the District that the trial court erred in the manner in which it applied the income capitalization method of valuation. Accordingly, we reverse and remand for further proceedings.
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2Cases cited9 opinions
- Adams Express Co. v. Ohio State AuditorSupreme Court of the United States · 1897
- Rock Creek Plaza-Woodner Ltd. Partnership v. District of ColumbiaDistrict of Columbia Court of Appeals · 1983
- Hammermill Paper Co. v. ErieSupreme Court of Pennsylvania · 1952
- F. W. Woolworth Co. v. Tax CommissionNew York Court of Appeals · 1967
- Shawmut Inn v. Inhabitants of KennebunkportSupreme Judicial Court of Maine · 1981
4 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- District of Columbia v. Acme Reporting Co.District of Columbia Court of Appeals · 1987
- Beach Properties, Inc. v. Town of FerrisburgSupreme Court of Vermont · 1994
- Hospitality Temps Corp. v. District of ColumbiaDistrict of Columbia Court of Appeals · 2007
- Wolf v. District of ColumbiaDistrict of Columbia Court of Appeals · 1991
- Safeway Stores, Inc. v. District of ColumbiaDistrict of Columbia Court of Appeals · 1987
10 more not listed; retrieve them via the Exa API.