Legal Opinion

Rock Creek Plaza-Woodner Ltd. Partnership v. District of Columbia

District of Columbia Court of Appeals

Decided September 15, 1983No. 82-1346PublishedCited by 50 opinions

1Opinion of the Court

FERREN, Associate Judge:

In this appeal from the Tax Division of Superior Court, taxpayers contend that the trial court erred in assessing their property for real property tax purposes at a market value of $10,050,000. The evidence consisted of two appraisal reports — one prepared by taxpayers’ expert, the other by the District of Columbia’s expert — and testimony by these two experts. The trial court found deficiencies in the report and testimony of taxpayers’ expert and thus discredited his appraisal. Concluding that “the only convincing evidence as to value was presented by [the District’s]…

2Cases cited13 opinions

  1. Estate of Cora R. Fitts, Deceased, J. Russel Fitts and Frank E. Tyler, Co-Executors v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1956
  2. Frances M. Cullers v. Commissioner of Internal Revenue, C. H. Cullers v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1956
  3. Medical Service of the District of Columbia v. LlewellynDistrict of Columbia Court of Appeals · 1965
  4. Uniroyal, Inc. v. Board of Tax ReviewSupreme Court of Connecticut · 1978
  5. District of Columbia v. Burlington Apartment House Co.District of Columbia Court of Appeals · 1977

8 more not listed; retrieve them via the Exa API.

3Cited by50 opinions

  1. District of Columbia v. Arnold & PorterDistrict of Columbia Court of Appeals · 2000
  2. Builders Service Corp. v. Planning & Zoning CommissionSupreme Court of Connecticut · 1988
  3. In re L.L.District of Columbia Court of Appeals · 1995
  4. Washington Metropolitan Area Transit Authority v. DavisDistrict of Columbia Court of Appeals · 1992
  5. District of Columbia v. Acme Reporting Co.District of Columbia Court of Appeals · 1987

45 more not listed; retrieve them via the Exa API.

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