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PEOPLES DRUG STORES v. DISTRICT OF COLUMBIA

No. 82-1297.

470 A.2d 751 (1983)

PEOPLES DRUG STORES, INCORPORATED, Appellant, v. DISTRICT OF COLUMBIA, Appellee.

District of Columbia Court of Appeals.

Decided December 15, 1983.

Attorney(s) appearing for the Case

James Robertson, Washington, D.C., with whom F. David Lake, Jr., Washington, D.C., and Helen Torelli, Washington, D.C., were on brief, for appellant.

Richard G. Amato, Assistant Corp. Counsel, with whom Judith W. Rogers, Corp. Counsel, at time brief was filed, Charles L. Reischel, Deputy Corp. Counsel, and Richard L. Aguglia, Asst. Corp. Counsel, Washington, D.C., were on brief, for appellee.

Before NEWMAN, Chief Judge, and KERN, NEBEKER, MACK, FERREN, PRYOR and TERRY, Associate Judges.

FERREN, Associate Judge:

The trial court dismissed appellant's petition challenging a District of Columbia use tax assessment, concluding that the court lacked jurisdiction because the petition was not timely filed pursuant to D.C.Code § 47-2403 (1973).1 A division of this court, in an unpublished memorandum opinion and judgment issued July 19, 1983, concluded that it was "constrained to affirm the trial court's dismissal" in light...

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