1. Home
  2. Browse Decisions
  3. A.2d
  4. 448 A.2d
  5. 448 A.2d 261 (1982)
 

ITEL CORP. v. DISTRICT OF COLUMBIA

No. 81-672.

448 A.2d 261 (1982)

ITEL CORPORATION and United States Trust Company of New York, ITEL Corporation, Agent, Appellants, v. DISTRICT OF COLUMBIA, Appellee.

District of Columbia Court of Appeals.

Decided July 21, 1982.

Attorney(s) appearing for the Case

Robert H. Koehler, Washington, D. C., with whom Richard M. Stolbach, Washington, D. C., was on the brief, for appellants.

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

Before NEWMAN, Chief Judge, and KERN and BELSON, Associate Judges.

NEWMAN, Chief Judge:

The sole issue in this case is whether the District of Columbia personal property tax is applicable to privately-owned personalty located on federally-owned land in the District. Appellant ITEL Corporation contends that federally-owned areas within the District are "federal enclaves" and that the personalty tax must be read as not reaching private property located within them. But regardless of how such areas are characterized, all parties must...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases