Legal Opinion
District of Columbia v. Cato Institute
District of Columbia Court of Appeals
Decided July 24, 2003No. 02-TX-403PublishedCited by 15 opinions
1Opinion of the Court
WASHINGTON, Associate Judge:
The District of Columbia appeals a ruling from the trial court, which concluded that property located at 1000 Massachusetts Avenue, N.W., Washington, D.C., owned and used by the Cato Institute (“Cato”), should be exempt from real property tax under D.C.Code §§ 47-1002(8) and (18) (2001). The question before us is one purely of statutory interpretation. Af ter reviewing the legislative history, statutory scheme, and case law, we conclude that the budding owned by Cato is not entitled to exemption from real property tax under D.C.Code §§ 47-1002(8) and (18).
I
The…
2Cases cited15 opinions
- Bob Jones University v. United StatesSupreme Court of the United States · 1983
- Peoples Drug Stores, Inc. v. District of ColumbiaDistrict of Columbia Court of Appeals · 1983
- United States v. GoldenbergSupreme Court of the United States · 1897
- Davis v. United StatesDistrict of Columbia Court of Appeals · 1979
- Joeckel v. Disabled American VeteransDistrict of Columbia Court of Appeals · 2002
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3Cited by15 opinions
- District of Columbia v. PlaceDistrict of Columbia Court of Appeals · 2006
- D.C. Appleseed Center for Law & Justice, Inc. v. District of Columbia Department of Insurance, Securities, & BankingDistrict of Columbia Court of Appeals · 2012
- Clark Construction Group, Inc. v. District of Columbia Department of Employment Services and John ChavisDistrict of Columbia Court of Appeals · 2015
- In re D.T.District of Columbia Court of Appeals · 2009
- District of Columbia v. District of Columbia Office of Employee AppealsDistrict of Columbia Court of Appeals · 2005
10 more not listed; retrieve them via the Exa API.