Legal Opinion
District of Columbia v. Powers Gallery, Inc.
District of Columbia Court of Appeals
Decided April 4, 1975No. 8041PublishedCited by 5 opinions
1Opinion of the Court
KELLY, Associate Judge:
The District of Columbia appeals from a ruling of the Tax Division of the trial court holding that art objects held on consignment by appellee Powers Gallery, Inc. (Gallery) are not part of the Gallery’s “stock in trade” subject to a personal property tax under D.C.Code 1973, § 47-1212.
The pertinent facts are that in the year in question appellee operated an art gallery at 3233 P Street, N.W. in the District of Columbia in which a number of the paintings, drawings, etchings, and sculptures which it offered for sale were received on consignment from individuals,…
2Cases cited5 opinions
- Tumulty v. District of ColumbiaCourt of Appeals for the D.C. Circuit · 1939
- Benjamin B. Brown, Trustee in Bankruptcy for Amco Millwork & Lumber Co., Inc. v. Collector of Taxes for the District of ColumbiaCourt of Appeals for the D.C. Circuit · 1957
- Terminal Warehouse & Refrigeration Co. v. Cross Transp. Co.District of Columbia Court of Appeals · 1943
- District of Columbia v. Lambert King and Harry Bartz, T/a Bartz & King, a PartnershipCourt of Appeals for the D.C. Circuit · 1957
- Paul Martin Co. v. SumpterDistrict of Columbia Court of Appeals · 1949
3Cited by5 opinions
- Manger v. DavisUtah Supreme Court · 1980
- Lurie v. Blackwell (In Re Popkin & Stern)United States Bankruptcy Appellate Panel for the Eighth Circuit · 2003
- August Uribe Fine Art, LLC v. Dartmilano SRL, Pier Giulio Lanza, Riccardo Manfrin, Maria Stellina Marescalchi, Fracassi Worldwide Shipping SRL, Oblyon Group, LLC, and Art Lending, Inc.; Sotheby’s, Inc. v. Dartmilano SRL, Pier Giulio Lanza, Riccardo Manfrin, and Art Lending, Inc.District Court, D. New Jersey · 2025
- Manger v. DavisUtah Supreme Court · 1980
- Robert J. Blackwell v. Nancy Fendell LurieUnited States Bankruptcy Appellate Panel for the Eighth Circuit · 2003