KELLY v. DISTRICT OF COLUMBIA

No. 96-TX-676.

765 A.2d 976 (2001)

James & Barbara KELLY, Appellants, v. DISTRICT OF COLUMBIA, Appellee.

District of Columbia Court of Appeals.

Decided January 18, 2001.


Attorney(s) appearing for the Case

Alexander J. Crow, Olney, MD, was on the brief, for appellants.

Jo Anne Robinson, Principal Deputy Corporation Counsel, Charles L. Reischel, Deputy Corporation Counsel, and Sheila Kaplan, Assistant Corporation Counsel, were on the brief, for appellee.

Before WAGNER, Chief Judge, and STEADMAN, Associate Judge, and KERN, Senior Judge.


WAGNER, Chief Judge:

Appellants, James and Barbara Kelly, appeal from orders of the Tax Division of Superior Court denying their motion for summary judgment and granting summary judgment against them in favor of appellee, District of Columbia (District). The trial court held that the District had the statutory authority to impose a tax lien against appellants personally for a sales and use tax debt owed by a corporation for which they were corporate officers. The...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases