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DISTRICT OF COLUMBIA v. CRAIG

Nos. 06-TX-177, 06-TX-178.

930 A.2d 946 (2007)

DISTRICT OF COLUMBIA, et al., Appellants, v. Peter S. CRAIG, et al., Appellees. District of Columbia, et al., Appellants, v. Polly H. Ernst, et al., Appellees.

District of Columbia Court of Appeals.

Decided July 19, 2007.

Attorney(s) appearing for the Case

Mary L. Wilson, Senior Assistant Attorney General, with whom Robert J. Spagnoletti, Attorney General for the District of Columbia at the time the brief was filed, Eugene A. Adams, Interim Attorney General at the time the reply brief was filed, Todd S. Kim, Solicitor General, and Edward E. Schwab, Deputy Solicitor General, were on the brief for appellants.

Peter S. Craig, with whom Nathalie V. Black, Stephen M. Truitt and Stephen B. Ives, Jr. were on the brief, for appellees in 06-TX-177.

Gilbert Hahn, Jr. for appellees in 06-TX-178.

John M. Goodman filed a brief for amicus curiae Federation of Citizens Associations of the District of Columbia.

Before WASHINGTON, Chief Judge, THOMPSON, Associate Judge, and KERN, Senior Judge.

THOMPSON, Associate Judge:

These consolidated appeals are from decisions of the Superior Court Tax Division (the "Tax Division") in two certified class actions in which the court entered summary judgment against respondents/appellants the District of Columbia and several District officials (together, "the District").1 In Case No. 06-TX-177, petitioner/appellee Peter Craig sued on behalf of a class of taxpayers owning Class 1 (i.e.,...

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