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DISTRICT OF COLUMBIA v. SUSSMAN

Nos. 18275, 18276.

352 F.2d 683 (1965)

DISTRICT OF COLUMBIA, Appellant, v. Samuel SUSSMAN et al., Appellees. DISTRICT OF COLUMBIA, Appellant, v. ARTHUR INVESTMENT CO., Inc., et al., Appellees.

United States Court of Appeals District of Columbia Circuit.

Decided July 26, 1965.

Petition for Rehearing Denied November 9, 1965.

Attorney(s) appearing for the Case

Mr. Henry E. Wixon, Asst. Corp. Counsel for District of Columbia, with whom Messrs. Chester H. Gray, Corp. Counsel, Milton D. Korman, Principal Asst. Corp. Counsel, and Robert E. McCally, Asst. Corp. Counsel, were on the brief, for appellant.

Mr. Henry H. Brylawski, Washington, D. C., who was on the brief for appellees in No. 18,275, argued for all appellees.

Mr. Charles Bechhoefer, Washington, D. C., was on the brief for appellee Arthur Investment Co., Inc., in No. 18,276. Mr. Daniel H. Margolis, Washington, D. C., also entered an appearance for appellee Arthur Investment Co., Inc., in No. 18,276.

Messrs. Ramsey Clark, Roger P. Marquis and S. Billingsley Hill, Washington, D. C., entered appearances for the United States.

Before BAZELON, Chief Judge, and WASHINGTON and McGOWAN, Circuit Judges.

Petition for Rehearing En Banc Denied November 9, 1965.

McGOWAN, Circuit Judge:

These two cases present the same issue. It is this: When the Federal Government takes possession of real estate in the District of Columbia, may the condemnation court prorate the prior owner's liability to the District for real estate taxes assessed the preceding July 1, with the effect of relieving the property of such taxation for that part of the year succeeding the seizure...

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