Legal Opinion
District of Columbia v. 17M Associates, LLC
District of Columbia Court of Appeals
Decided September 4, 2014No. 12-CV-1690 & 12-CV-1691PublishedCited by 6 opinions
1Opinion of the Court
BECKWITH, Associate Judge:
Appellant District of Columbia contends that the Superior Court erred in deferring to a decision of the Board of Real Property Assessments and Appeals (BRPAA) that found appellee 17M Associates LLC (17M) exenjpt from the possessory interest tax codified at D.C.Code § 47-1005.01(b) (2012 Repl.). 1 The District also claims that the Superior Court further erred in finding, on the merits, that 17M’s Lease Agreement with the District exempted 17M from the tax. We hold that the Lease Agreement did not exempt 17M from the tax and that BRPAA acted ultra vires in concluding…
2Cases cited13 opinions
- City of Arlington v. Fed. Commc'ns Comm'nSupreme Court of the United States · 2013
- Stark v. WickardSupreme Court of the United States · 1944
- United States v. City of DetroitSupreme Court of the United States · 1958
- United States v. New MexicoSupreme Court of the United States · 1982
- Dyer v. BilaalDistrict of Columbia Court of Appeals · 2009
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3Cited by6 opinions
- Karen Wynkoop v. Gerard StratthausSupreme Court of Vermont · 2016
- American Federation of Gov't Employees National Office v. D.C. Public Relations BoardDistrict of Columbia Court of Appeals · 2020
- Barber v. D.C. Commission on Selection and Tenure of Administrative Law JudgesDistrict of Columbia Court of Appeals · 2021
- Karen Wynkoop v. Gerard StratthausSupreme Court of Vermont · 2016
- Karen Wynkoop v. Gerard StratthausSupreme Court of Vermont · 2016
1 more not listed; retrieve them via the Exa API.