Legal Opinion
Peoples Drug Stores, Inc. v. District of Columbia
District of Columbia Court of Appeals
Decided December 15, 1983No. 82-1297PublishedCited by 352 opinions
1Opinion of the Court
FERREN, Associate Judge:
The trial court dismissed appellant’s petition challenging a District of Columbia use tax assessment, concluding that the court lacked jurisdiction because the petition was not timely filed pursuant to D.C.Code § 47-2403 (1973). 1 A division of this court, in an unpublished memorandum opinion and judgment issued July 19,1983, concluded that it was “constrained to affirm the trial court’s dismissal” in light of the interpretation given § 47-2403 in Donahue v. District of Columbia, 368 A.2d 1147 (D.C.1977) (per curiam). 2 Upon consideration by the full court, we now…
2Cases cited24 opinions
- M. A. P. v. RyanDistrict of Columbia Court of Appeals · 1971
- Lynch v. OverholserSupreme Court of the United States · 1962
- United States v. DickersonSupreme Court of the United States · 1940
- United States v. GoldenbergSupreme Court of the United States · 1897
- Harrison v. Northern Trust Co.Supreme Court of the United States · 1943
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3Cited by352 opinions
- District of Columbia v. Beretta, U.S.A., Corp.District of Columbia Court of Appeals · 2005
- Byrd v. United StatesDistrict of Columbia Court of Appeals · 1991
- United States Parole Commission v. NobleDistrict of Columbia Court of Appeals · 1997
- In Re McBrideDistrict of Columbia Court of Appeals · 1992
- Grillo v. National Bank of WashingtonDistrict of Columbia Court of Appeals · 1988
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