Legal Opinion
First Interstate Credit Alliance, Inc. v. District of Columbia
District of Columbia Court of Appeals
Decided March 3, 1992No. 90-551PublishedCited by 6 opinions
1Opinion of the Court
TERRY, Associate Judge:
This appeal presents a question of first impression regarding the interpretation of D.C.Code § 47-3303 (1990). We read that statute, along with D.C.Code § 47-453 (1990), as imposing upon the taxpayer an obligation to pay all taxes due, together with interest accruing until the time of payment, before filing in the Superior Court a petition challenging a notice of tax deficiency. Because appellant did not do that, we affirm the trial court’s dismissal of appellant’s petition.
I
By letter dated April 8, 1987, the District of Columbia Department of Finance and Revenue (“the…
2Cases cited15 opinions
- M. A. P. v. RyanDistrict of Columbia Court of Appeals · 1971
- Flora v. United StatesSupreme Court of the United States · 1960
- Flora v. United StatesSupreme Court of the United States · 1958
- Peoples Drug Stores, Inc. v. District of ColumbiaDistrict of Columbia Court of Appeals · 1983
- Cheatham v. United StatesSupreme Court of the United States · 1876
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3Cited by6 opinions
- Agbaraji v. AldridgeDistrict of Columbia Court of Appeals · 2003
- District of Columbia v. W.T. Galliher & Brother, Inc.District of Columbia Court of Appeals · 1995
- Friendship Hospital for Animals, Inc. v. District of ColumbiaDistrict of Columbia Court of Appeals · 1997
- AMERICAN BUS ASS'N v. District of ColumbiaDistrict of Columbia Court of Appeals · 2010
- Beatley v. District of ColumbiaDistrict of Columbia Court of Appeals · 2024
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