SCHOOL STREET ASSOC. v. DIST. OF COL.

No. 97-TX-1442.

728 A.2d 575 (1999)

SCHOOL STREET ASSOCIATES LIMITED PARTNERSHIP, et al., Appellants, v. DISTRICT OF COLUMBIA, Appellee.

District of Columbia Court of Appeals.

Decided February 25, 1999.


Attorney(s) appearing for the Case

Ralph A. Taylor, Jr., with whom Anne Marie Longobucco, Washington, DC, was on the brief, for appellants.

Lutz Alexander Prager, Assistant Deputy Corporation Counsel, for appellee. Jo Anne Robinson, Principal Deputy Corporation Counsel, Charles L. Reischel, Deputy Corporation Counsel, and Martin B. White, Assistant Corporation Counsel, were on the brief for appellee.

Before STEADMAN and REID, Associate Judges, and PRYOR, Senior Judge.


STEADMAN, Associate Judge:

Appellant School Street Associates ("School Street") is a limited partnership investing in District real estate.1 In contrast to federal law, such partnerships are taxed on their income in the District as distinct taxable entities. In this appeal, we are called upon to determine whether School Street is entitled to take the deduction provided in D.C.Code § 47-1803.3(a)(14) (1996). This code section in general...

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