Legal Opinion
District of Columbia v. Square 254 Ltd. Partnership
District of Columbia Court of Appeals
Decided October 24, 1986No. 85-814PublishedCited by 1 opinion
1Opinion of the Court
NEBEKER, Associate Judge:
This appeal is from the Tax Division of the Superior Court where appellee taxpayer successfully appealed a second-half 1983 real property tax assessment after the construction of the J.W. Marriott Hotel. The trial court granted summary judgment to the taxpayer and denied the cross-motion filed by appellant, the District of Columbia. The District now appeals. We hold that when the trial court concluded as a matter of law that the assessed property was not a “new building,” but an “addition,” it did so with an inadequate showing of the absence of a genuine issue of…
2Cases cited5 opinions
- Salen v. United States Lines Co.Supreme Court of the United States · 1962
- Nader v. De ToledanoDistrict of Columbia Court of Appeals · 1979
- Holland v. HannanDistrict of Columbia Court of Appeals · 1983
- International Brotherhood of Painters & Allied Trades v. Hartford Accident & Indemnity Co.District of Columbia Court of Appeals · 1978
- Wyner v. District of ColumbiaDistrict of Columbia Court of Appeals · 1980
3Cited by1 opinion
- Thompson v. Shoe World, Inc.District of Columbia Court of Appeals · 1990