Legal Opinion
Hospitality Temps Corp. v. District of Columbia
District of Columbia Court of Appeals
Decided May 24, 2007No. 04-TX-1599PublishedCited by 19 opinions
1Opinion of the Court
BLACKBURNE-RIGSBY, Associate Judge:
Appellant, Hospitality Temps Corporation (“HTC”), was issued a Notice of Tax Deficiency by the Office of Tax and Revenue (“OTR”) pursuant to D.C.Code §§ 47-2002 and 47-2001 (2001) for failure to collect and pay sales and use tax. OTR denied appellant’s motion appealing the tax assessment. Appellant next appealed to the Tax Division of the Superior Court pursuant to D.C.Code §§ 11-1201 and 47-2021(a) (2001). In reviewing the parties’ cross-motions for summary judgment, the trial court found that HTC was properly assessed the sales and use tax and granted the…
2Cases cited15 opinions
- Oyler v. BolesSupreme Court of the United States · 1962
- Rock Creek Plaza-Woodner Ltd. Partnership v. District of ColumbiaDistrict of Columbia Court of Appeals · 1983
- Bailey v. District of ColumbiaDistrict of Columbia Court of Appeals · 1995
- District of Columbia v. Acme Reporting Co.District of Columbia Court of Appeals · 1987
- United States v. BaileyDistrict of Columbia Court of Appeals · 1985
10 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- O'Rourke v. District of Columbia Police & Firefighters' Retirement & Relief BoardDistrict of Columbia Court of Appeals · 2012
- District of Columbia v. Brookstowne Community Development Co.District of Columbia Court of Appeals · 2010
- Expedia, Inc. v. District of ColumbiaDistrict of Columbia Court of Appeals · 2015
- Euclid Street, LLC v. District of Columbia Water & Sewer AuthorityDistrict of Columbia Court of Appeals · 2012
- Aziken v. Dist. of ColumbiaDistrict of Columbia Court of Appeals · 2018
14 more not listed; retrieve them via the Exa API.