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YWCA v. DISTRICT OF COLUMBIA

No. 97-TX-285.

731 A.2d 849 (1999)

YOUNG WOMEN'S CHRISTIAN ASSOCIATION OF the NATIONAL CAPITAL AREA, INC., Appellant, v. DISTRICT OF COLUMBIA, Appellee.

District of Columbia Court of Appeals.

Decided July 8, 1999.

Attorney(s) appearing for the Case

Bardyl R. Tirana, for appellant.

Edward Schwab, Assistant Corporation Counsel, with whom Jo Anne Robinson, Principal Deputy Corporation Counsel, and Charles L. Reischel, Deputy Corporation Counsel, were on the brief, for appellee.

Before STEADMAN, FARRELL, and REID, Associate Judges.

FARRELL, Associate Judge:

These consolidated appeals are from an order of the Superior Court sustaining tax assessments against the property in question for the tax years 1992, 1993, and 1994. The trial judge, sitting as trier of fact, ruled for the government at the close of the appellant-taxpayer's case because appellant (hereafter "YWCA") had not met its burden of proving anything "erroneous, arbitrary, [or] unlawful" in the assessments, quoting District of...

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