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DIST. OF COLUMBIA v. SQUARE 254 LTD. PARTNER.

No. 85-814.

516 A.2d 907 (1986)

DISTRICT OF COLUMBIA, Appellant, v. SQUARE 254 LIMITED PARTNERSHIP, et al., Appellees.

District of Columbia Court of Appeals.

Decided October 24, 1986.

Attorney(s) appearing for the Case

Edward E. Schwab, with whom John H. Suda, Acting Corp. Counsel at the time the brief was filed, Charles L. Reischel, Deputy Corp. Counsel, and Lutz Alexander Prager, Asst. Corp. Counsel, Washington, D.C., were on the brief, for appellant.

Gilbert Hahn, Jr., with whom Janet L. Eveland, Washington, D.C., was on the brief, for appellees.

Before NEBEKER, MACK and BELSON, Associate Judges.

NEBEKER, Associate Judge:

This appeal is from the Tax Division of the Superior Court where appellee taxpayer successfully appealed a second-half 1983 real property tax assessment after the construction of the J.W. Marriott Hotel. The trial court granted summary judgment to the taxpayer and denied the cross-motion filed by appellant, the District of Columbia. The District now appeals. We hold that when the trial court concluded as a matter of law that the assessed...

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