Legal Opinion

District of Columbia v. Helen Dwight Reid Educational Foundation

District of Columbia Court of Appeals

Decided January 18, 2001No. 98-TX-836PublishedCited by 42 opinions

1Opinion of the Court

GLICKMAN, Associate Judge:

In this case we construe the statutory exemptions from real property taxation that are set forth in paragraphs (8) and (17) of D.C.Code § 47-1002 (1997). The District of Columbia Department of Finance and Revenue (the Department) assessed property taxes on a four-story office building and adjacent parking lot located at 1319 18th Street, N.W., owned by appellee, the Helen Dwight Reid Educational Foundation (the Foundation). The Foundation, a Maryland non-profit corporation, uses this property as the headquarters and base of operations for its educational and…

2Cases cited21 opinions

  1. Yee v. City of EscondidoSupreme Court of the United States · 1992
  2. United States v. WilliamsSupreme Court of the United States · 1992
  3. Lebron v. National Railroad Passenger CorporationSupreme Court of the United States · 1995
  4. Camps Newfound/Owatonna, Inc. v. Town of HarrisonSupreme Court of the United States · 1997
  5. Nader v. De ToledanoDistrict of Columbia Court of Appeals · 1979

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3Cited by42 opinions

  1. District of Columbia v. PlaceDistrict of Columbia Court of Appeals · 2006
  2. IN RE TA.L. IN RE A.L. IN PETITION OF R.W. & A.W. IN RE PETITION OF E.A.A.H. AND T.L.District of Columbia Court of Appeals · 2016
  3. Pajic v. Foote Properties, LLCDistrict of Columbia Court of Appeals · 2013
  4. 2200 M STREET LLC v. MacKellDistrict of Columbia Court of Appeals · 2007
  5. District of Columbia v. Cato InstituteDistrict of Columbia Court of Appeals · 2003

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