Legal Opinion
1111 19th Street Associates v. District of Columbia
District of Columbia Court of Appeals
Decided February 18, 1987No. 85-56PublishedCited by 5 opinions
1Opinion of the Court
GALLAGHER, Senior Judge:
In this appeal we are asked to decide whether the trial court properly held that improvements to realty constituted “omitted” property within the meaning of D.C. Code § 47-831 (1985 Supp.) 1 and are therefore subject to retroactive assessment and taxation. This dispute concerns District of Columbia real property taxes of $137,-561.10 for the 1980 tax year and $320,-226.32 for 1981. The taxpayer, appellant 1111 19th Street Associates, principally contends that the improvements in question cannot be characterized as “omitted” property under the statute because the…
2Cases cited14 opinions
- Gould v. GouldSupreme Court of the United States · 1917
- Miller v. Standard Nut Margarine Co. of Fla.Supreme Court of the United States · 1932
- Korash v. MillsSupreme Court of Florida · 1972
- Davidson v. Franklin Avenue Investment Co.Supreme Court of Minnesota · 1915
- Hunt v. District of ColumbiaCourt of Appeals for the D.C. Circuit · 1939
9 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- District of Columbia v. PlaceDistrict of Columbia Court of Appeals · 2006
- 1330 Connecticut Avenue, Inc. v. District of Columbia Zoning CommissionDistrict of Columbia Court of Appeals · 1995
- Washington Post Co. v. District of ColumbiaDistrict of Columbia Court of Appeals · 1991
- District of Columbia v. Casino Associates, Ltd.District of Columbia Court of Appeals · 1996
- Sununu v. Philippine AirlinesDistrict Court, District of Columbia · 2011