ITEL Corp. v. District of Columbia

NEWMAN, Chief Judge:

The sole issue in this case is whether the District of Columbia personal property tax is applicable to privately-owned personalty located on federally-owned land in the District. Appellant ITEL Corporation contends that federally-owned areas within the District are “federal enclaves” and that the personalty tax must be read as not reaching private property located within them. But regardless of how such areas are characterized, all parties must concede that Congress has the power to authorize the application of a tax therein. We conclude that it has done so in D.C.Code…