TERRY, Associate Judge:
Appellant, a corporation, operates a retail store in Maryland known as Carpet House. In a complaint filed in the Small Claims Branch of the Superior Court, appellant sought recovery of $232.97 from appellee Fleming for unpaid taxes arising from the sale of some carpet, which was installed in Fleming's District of Columbia home. Fleming filed a motion to dismiss the complaint, and appellant (hereafter "Carpet House") in turn filed a motion for...
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