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HOBSON v. DISTRICT OF COLUMBIA

No. 94-TX-1646.

686 A.2d 194 (1996)

Everett K. HOBSON, et al., Appellants, v. DISTRICT OF COLUMBIA, Appellee.

District of Columbia Court of Appeals.

Decided December 5, 1996.

Attorney(s) appearing for the Case

Everett K. Hobson, pro se.

Martin B. White, Assistant Corporation Counsel, with whom Charles F.C. Ruff, Corporation Counsel, and Charles L. Reischel, Deputy Corporation Counsel, were on the Memorandum in Lieu of Brief, for appellee.

Before SCHWELB, FARRELL and REID, Associate Judges.

SCHWELB, Associate Judge:

The District of Columbia Department of Finance and Revenue (DFR) determined that appellants Everett K. Hobson and Nora E. Hobson, who are husband and wife, were not legally entitled to certain deductions for "passive activity losses" which they had claimed on their 1989 and 1990 District of Columbia income tax returns. The Hobsons sought review in the Superior Court, but that court granted summary judgment in favor of the District with respect...

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