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FLOYD E. DAVIS MORTG. CORP. v. D.C.

No. 80-511.

455 A.2d 910 (1983)

FLOYD E. DAVIS MORTGAGE CORPORATION, Appellant, v. DISTRICT OF COLUMBIA, Appellee.

District of Columbia Court of Appeals.

Decided February 11, 1983.

Attorney(s) appearing for the Case

Stewart M. Lewis, with whom Richard A. Mullens and Donald B. Reynolds, Jr., Washington, D.C., were on briefs, for appellant.

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

James Robertson and F. David Lake, Jr., David M. Becker and Helen Torelli, Washington, D.C., filed briefs for amicus curiae, Peoples Drug Stores, Inc.

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

PER CURIAM:

Appellant Floyd E. Davis Mortgage Corporation appealed the District of Columbia's assessment of a deficiency in its payment of corporate franchise taxes to the Tax Division of Superior Court. The appeal was dismissed for lack of subject matter jurisdiction, and appellant contends here that in dismissing the appeal the trial court erred in its interpretation of D.C.Code § 47-2403 (1973).1

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