Legal Opinion
1137 19th Street Associates, Ltd. Partnership v. District of Columbia
District of Columbia Court of Appeals
Decided March 15, 2001No. 99-TX-1387, 99-TX-1398, 99-TX-1437, 00-TX-185PublishedCited by 15 opinions
1Opinion of the Court
SCHWELB, Associate Judge:
These consolidated cases arise out of attempts by two different taxpayers to recover recordation taxes paid, under protest, to the District of Columbia Recorder of Deeds following the recordation, in 1995, of certain deeds of trust. After having agreed on all material facts below, the parties in each case cross-moved for summary judgment. In the case brought by 1137 19th Street Associates, L.P. (“19th Street Associates”), which we shall call Case No. 1, the trial judge held that the taxpayer was obliged to pay the recordation tax, and she granted the District’s motion…
2Cases cited8 opinions
- Iselin v. United StatesSupreme Court of the United States · 1926
- District of Columbia v. Acme Reporting Co.District of Columbia Court of Appeals · 1987
- Sheetz v. District of ColumbiaDistrict of Columbia Court of Appeals · 1993
- National Medical Ass'n v. District of ColumbiaDistrict of Columbia Court of Appeals · 1992
- District Unemployment Compensation Board v. Security Storage Co.District of Columbia Court of Appeals · 1976
3 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Randolph v. United StatesDistrict of Columbia Court of Appeals · 2005
- Richman Towers Tenants'ass'n, Inc. v. Richman Towers LLC.District of Columbia Court of Appeals · 2011
- Watkins v. United StatesDistrict of Columbia Court of Appeals · 2004
- Board of Directors v. Board of TrusteesDistrict of Columbia Court of Appeals · 2002
- District of Columbia v. GouldDistrict of Columbia Court of Appeals · 2004
10 more not listed; retrieve them via the Exa API.