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WATROUS v. DISTRICT OF COLUMBIA

Nos. 8313, 8314.

135 F.2d 654 (1943)

WATROUS et al. v. DISTRICT OF COLUMBIA. HOSMER v. DISTRICT OF COLUMBIA.

United States Court of Appeals for the District of Columbia.

Decided March 9, 1943.

Attorney(s) appearing for the Case

Howard Hosmer, pro se, petitioner in No. 8314.

George D. Watrous, Jr., pro se, petitioner in No. 8313, submitted the case on his brief and adopted the oral argument of petitioner in No. 8314.

Mr. Glenn Simmon, Assistant Corporation Counsel, D.C., of Washington, D. C., with whom Messrs. Richmond B. Keech, Corporation Counsel, D.C., and Vernon E. West, Principal Assistant Corporation Counsel, D.C., both of Washington, D. C., were on the brief, for respondent in each case.

Before GRONER, Chief Justice, and MILLER and VINSON, Associate Justices.

VINSON, Associate Justice.

The single question here is: Has the Board of Tax Appeals for the District of Columbia authority to reduce an assessment of real property made by the Board of Assistant Assessors and approved by the Board of Equalization and Review in the absence of a showing that the assessment is capricious or arbitrary or so at variance with the full and true value as to be actually or constructively fraudulent.

The statutory mechanics for real...

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