City Crescent Ltd. Partnership v. United States

OPINION AND ORDER

WHEELER, Judge.

This case involves the interpretation of a “Tax Adjustment” clause that the General Services Administration (“GSA”) employs when it leases building space to house federal agencies. The clause provides that the Government will pay additional rent for its share of any increases in real estate taxes after the first year of a lease. The issue presented is whether the Government is liable under this clause for its portion of a supplemental annual property tax (which the parties agree may be called a “Supplemental Tax/Surcharge”) imposed by the City of Baltimore in a…