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SQUARE 345 LTD. v. DISTRICT OF COLUMBIA

No. 04-TX-97.

927 A.2d 1020 (2007)

SQUARE 345 LIMITED PARTNERSHIP, Appellant, v. DISTRICT OF COLUMBIA, Appellee.

District of Columbia Court of Appeals.

Decided May 24, 2007.

Attorney(s) appearing for the Case

Miriam L. Fisher, with whom James N. Mastracchio was on the brief, for appellant.

Mary L. Wilson, with whom Robert J. Spagnoletti, Attorney General for the District of Columbia at the time the brief was filed, and Edward E. Schwab, Deputy Attorney General for the District of Columbia at the time the brief was filed, were on the brief, for appellee.

Before WASHINGTON, Chief Judge, RUIZ, Associate Judge and SCHWELB, Senior Judge.

WASHINGTON, Chief Judge:

This appeal is from an order of the Tax Division of the Superior Court granting summary judgment to appellee, the District of Columbia ("the District"), which held appellant Square 345 Limited Partnership's ("Grand Hyatt" or "hotel") attrition fee was subject to sales tax as the retail sale of a hotel room, pursuant to D.C.Code § 47-2002(2) (2001). We affirm.

I.

The material facts in this case are undisputed. Grand Hyatt...

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