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CARTER-LANHARDT, INC. v. DISTRICT OF COLUMBIA

Nos. 79-379, 79-410.

413 A.2d 916 (1980)

CARTER-LANHARDT, INC., Appellant, v. DISTRICT OF COLUMBIA, Appellee. ESTATE of Oscar L. MILMORE, Deceased, Thomas H. Reynolds, Executor, Appellant, v. DISTRICT OF COLUMBIA, Appellee.

District of Columbia Court of Appeals.

Decided April 9, 1980.

Attorney(s) appearing for the Case

Werner Strupp, Washington, D. C., for appellant Carter-Lanhardt, Inc.

Michael F. Curtin, Washington, D. C., for appellant Reynolds. David Barmak, Washington, D. C., also entered an appearance.

Robert J. Harlan, Jr., Asst. Corp. Counsel, Washington, D. C., with whom Judith W. Rogers, Corp. Counsel, Richard W. Barton, Deputy Corp. Counsel, James E. Lemert and Richard L. Aguglia, Asst. Corp. Counsel, Washington, D. C., were on the brief, for appellee. Robert E. McCalley, Asst. Corp. Counsel, Washington, D. C., also entered an appearance for appellee.

Before KERN, NEBEKER and PRYOR, Associate Judges.

KERN, Associate Judge:

These appeals present for our determination the issue of how long a taxpayer seeking a refund from the District of Columbia may wait before filing a claim in the Tax Division of the Superior Court. More specifically, we are asked to decide which of two statutory periods of limitations governs such a claim. The taxpayers in the instant case argue that the general three-year statute of limitations contained in D.C.Code 1973, § 12-301(8) governs...

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