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DONAHUE v. DISTRICT OF COLUMBIA

No. 80-1137.

451 A.2d 85 (1982)

Matthew E. DONAHUE, Appellant, v. DISTRICT OF COLUMBIA, Appellee.

District of Columbia Court of Appeals.

Decided September 27, 1982.

Attorney(s) appearing for the Case

Matthew E. Donahue, pro se.

Judith W. Rogers, Corp. Counsel, Washington, D.C., with whom Charles L. Reischel, Deputy Corp. Counsel, Robert J. Harlan, Jr., James E. Lemert and Richard L. Aguglia, Asst. Corp. Counsel, Washington, D.C., were on the brief for appellee.

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

PAIR, Associate Judge, Retired:

Appellant challenges the order of the Tax Division of the Superior Court entered August 27, 1980, denying his petition for refund of personal property tax paid in tax years 1975, 1976 and 1977. The gravamen of appellant's challenge is that certain items in his restaurant bar constitute realty, i.e., fixtures, and were erroneously assessed as personal property subject to District of Columbia...

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