DISTRICT OF COLUMBIA v. CALIFANO

Nos. 92-TX-1321, 92-TX-1327 and 92-TX-1336.

647 A.2d 761 (1994)

DISTRICT OF COLUMBIA, Appellant v. Joseph A. CALIFANO, Jr., et al., Appellees.

District of Columbia Court of Appeals.

Decided September 15, 1994.


Attorney(s) appearing for the Case

Lutz Alexander Prager, Asst. Deputy Corp. Counsel, with whom John Payton, Corp. Counsel at the time the brief was filed, and Charles L. Reischel, Deputy Corp. Counsel, Washington, DC, were on the brief, for appellant.

David C. Garlock, Washington, DC, for appellees.

Before TERRY and KING, Associate Judges, and BELSON, Senior Judge.


TERRY, Associate Judge:

These three cases, consolidated on appeal, present a single question: whether appellees were entitled, under D.C.Code § 47-1806.4(a) (1990), to credit the amounts they paid in New York under the New York City Unincorporated Business Tax against their District of Columbia income taxes. The trial court granted summary judgment for appellees, ruling that they were eligible for the credit and could lawfully claim it. The District of Columbia...

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