Legal Opinion
District of Columbia v. New York Life Insurance
District of Columbia Court of Appeals
Decided November 21, 1994No. 93-TX-255PublishedCited by 11 opinions
1Opinion of the Court
SCHWELB, Associate Judge:
The District of Columbia appeals from an order of the trial court reducing the assessed value of commercial property in downtown Washington, D.C. for the tax year 1988 from $33,661,876 (as found by the Board of Equalization and Review (BER)), to $28,661,876. The judge concluded that the BER’s decision was based on its apparent adoption of a typographical or copying error in the taxpayer’s submission to the BER. In that submission, the taxpayer had represented the value of the land to be $18,700,000, rather than the assessed value of $13,700,00o.1 Believing that this…
2Cases cited5 opinions
- Rock Creek Plaza-Woodner Ltd. Partnership v. District of ColumbiaDistrict of Columbia Court of Appeals · 1983
- District of Columbia v. Burlington Apartment House Co.District of Columbia Court of Appeals · 1977
- Wolf v. District of ColumbiaDistrict of Columbia Court of Appeals · 1991
- Wolf v. District of ColumbiaDistrict of Columbia Court of Appeals · 1992
- Washington Post Co. v. District of ColumbiaDistrict of Columbia Court of Appeals · 1991
3Cited by11 opinions
- District of Columbia v. CraigDistrict of Columbia Court of Appeals · 2007
- Square 345 Associates Ltd. Partnership v. District of ColumbiaDistrict of Columbia Court of Appeals · 1998
- Agbaraji v. AldridgeDistrict of Columbia Court of Appeals · 2003
- CHH CAPITAL HOTEL PARTNERS, LP v. DISTRICT OF COLUMBIADistrict of Columbia Court of Appeals · 2017
- Bender v. District of ColumbiaDistrict of Columbia Court of Appeals · 2002
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