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MALAKOFF v. WASHINGTON

No. 79-739.

434 A.2d 432 (1981)

Norman MALAKOFF, et ux., Appellants, v. Walter E. WASHINGTON, et al., Appellees.

District of Columbia Court of Appeals.

Decided August 6, 1981.

Attorney(s) appearing for the Case

B. William Smink and M. Michael Klein, Washington, D.C., for appellants.

Richard G. Amato, Asst. Corp. Counsel, Washington, D.C., with whom Judith W. Rogers, Corp. Counsel, Richard W. Barton, Deputy Corp. Counsel, Washington D.C., at the time the brief was filed, James E. Lemert, Deputy Corp. Counsel and Richard L. Aguglia, Asst. Corp. Counsel, Washington, D.C., were on the brief, for appellees.

Before MACK and FERREN, Associate Judges, and GALLAGHER, Associate Judge, Retired.

GALLAGHER, Associate Judge, Retired:

The single issue presented by this appeal is whether the District of Columbia's claims for unpaid sales and withholding taxes take priority over a prior perfected security interest in property distrained and sold at a tax sale. The trial court found that the District had a superior claim with respect to both the sales and withholding taxes notwithstanding the valid pre-existing security...

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