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Tax Opinions

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The opinions, decisions and summary judgments of the Superior Court Tax Division, may be published or unpublished. These tax opinions, decisions and summary judgments are dated starting from December 1940, to present.

Tax Opinions

Docket No. Opinion No. Case Name Decision Date
05cvt8658 Waterfront Associates October 28, 2008
05cvt8528 Sri Six Hamilton Square October 29, 2008
8772, 8773, 8774, 8776 PNC Bank December 14, 2007
8599 U.S Sprint Communications, et al June 24, 1992
8515 L'Arche Homes for Life, Inc. October 26, 2005
8354 Second Genesis Homes, Inc May 15, 2006
8351 Tolu Tolu et al February 1, 2005
8233 Eisenhower Republican Center Building Trust May 18, 2005
8132 Acs State And Local Solutions Inc January 31, 2005
8112, 8141 Peter S Craig, et al January 13, 2006
7995 Tiger Natural Gas Inc July 3, 2002
7990 2099 Pennsylvania Avenue LP February 24, 2004
7985 Square 345 Limited Partnership d/b/a/ Grand Hyatt Washington December 31, 2003
7879 Omni Shoreham Corp August 8, 2002
7855 Morton A and Grace M Bender June 11, 2001
7853 1015 15th Street, N W., Associates January 19, 2001
7852 Tilden Gardens, Inc March 13, 2001
7851 Omni Shoreham Corp March 23, 2001
7838 Allied (F) Street Corporation December 21, 2001
7792 Cato Institute February 6, 2002
7791 The Ethics And Religious Liberty Commission of the Southern Baptist Convention July 25, 2001
7786 to 7788 247 Associates, LTD, Bell Atlantic-Washington, D. C., Inc December 23, 1999
7632 565860 Florida Avenue, L. L. C. August 9, 2000
7620 V. N. N. C., Inc October 14, 1997
7609 711 Fourteenth Street, N.W. December 2, 1999
7369 Square 345 Associates March 25, 2005
7268 District Paving Corp August 9, 2000
7254 Loren & Anne Kieve February 6, 1998
7250, 7251 2020 K Street L. P. July 6, 2000
6978 Envcon Reo Sub Ltd Liability Company October 3, 1997
6831, 6879, 6915, 6941, 6979, 7125, 7287, 7289, 7301, 7305, 7307, 7319, 7321, 7327, 7331, 7333, 7337, 7341, 7345, 7355, 7383, 7389, 7399, 7471, 7483, 7485, 7497, 7499, 7593, 7595 Squre 456 Associates, Et Al July 27, 1998
6804, 6810, 6840, 6854, 6892, 6894, 6988 Warren K. Montouri et al July 17, 1998
6764 14th Street Washington D.C. Development Assocates October 24, 1997
6759 Helen Dwight Reid Education Foundation March 26, 1998
6745, 6746 1137 19th Street Associates L. P., 1828 L. Street Associates L. P. October 26, 1999
6709 Square 345 Associates Ltd Partnership Jan 3, 2000
6707 9E Associates Ltd Partnership
6693 JBG Watergate, Inc
6691 Ivrea Corporation August 6, 1997
6594 Eastern Industries Corp February 20, 1997
6386 A Bradley Askin October 28, 1996
6367 Friendship Hospital For Animals, INC November 1, 1995
6351 Estate Of Morris Wolf August 28, 1995
6349 Edward J Donahue, III July 19, 1995
6345 School Street Associates Limited Partnership, et al August 6, 1997
6342 Simon & Marsha Osnos June 11, 1999
6338, 6339 Jemal Jeferson Limited Partnership July 20, 1995
6324 Resolution Trust Corporation July 27, 1995
6304, 6621 Square 36 Office Joint Venture et al November 24, 1997
6259 David B. McMillen February 3, 1995
6253, 6255, 6257 Orlean Company Super Salvage, Samuel A. & B.S. Ulanow January 28, 1995
6246, 6247, 6248, 6249, 6250, 6251, 6256 Ulysses G Auger, et al February 11, 1997
6029 Sovan Bank/ D. C. National December 4, 1997
6028 Chemical Bank, Trustee Of the Esther L. Guth Trust July 7, 1995
6015 Laszlo N. Tauber, M. D. & Associates January 5, 1999
5991 Midan Limited Partnership October 18, 1995
5990 Theo. N. & L. E. Lerner Trustees October 24, 1995
5956 E. K. And N. E. Hobson November 29, 1994
5944 Casino Associates Ltd April 17, 1998
5784 Square 345 Associates Limited Partnership July 18, 1995
5778 6310 Bresler & Reiner November 15, 1995
5750 National Press Building Corp June 16, 1995
5689, 6133 Executive Building Corporation October 13, 1995
5572 A. Bradley Askin
5567 Abbas & Nafisseh Heyat
5560 Dana Ott
5491 Heritage Foundation February 14, 1994
5490 Kenneth H. Michael December 30, 1997
5301 800 13th Street Associates January 15, 1997
5292 National Place Ltd. Partnership March 29, 1999
5290, 5779 Estate Of F. Warren Brokaw, J. Barry Brokaw Trustee July 26, 1995
5286, 5780 1301 E Street Associaes et al June 22, 1995
5282, 5772 Rose Associates March 5, 1998
5258, 5683 Halifax Square Associates April 18, 1994
5240, 5783 9 E Associates April 23, 1996
5235 New York Life Insurance Company January 4, 2004
5011, 5633, 5986 Young Women's Christian Association of The National Capital Area, Inc February 11, 1956
4971, 5241 Square 118 Associates March 26, 1997
4921 5335 Wisconsin Associates August 25, 1995
4674 James A Stuart February 21, 1995
4670, 4977, 5281 Square 345 Associates Limited Partnership June 16, 1995
4645 McDonald's Corporation et al
4508 Square 118 Associates
4506, 4819, 5236 Group Hospitalization & Medical Services May 20, 1994
4493 to 4496 Watergate South Inc. Watergate West Inc May 26, 1993
4474, 4821 L'Enfant Plaza Properties, Inc et al January 27, 1993
4471, 4972 1301 E Street Associates May 8, 1993
4352 1295 Computer Network Systems, Inc. August 8, 1991
4348, 4349, 4650, 4363 Contel Office Communications Inc., Cable & Wireless Communications Inc., Allnet Communication Service Inc., Long Distance Of Service Washington, Inc. February 18, 1992
4269 Square 345 Limited Partnership September 26, 1996
4261, 4380 1111 19th Street Associates January 7, 2004
4258 New York Life Insurance Co. et al August 23, 1993
4109 W. T. Galliher & Brother Inc
4097 1278 Prudential Insurance Company February 1, 1990
4096 National Medical Association Inc. April 20, 1990
4091, 4092, 4348, 4349 Cable & Wireless Communications, Inc., American Telephone & Telegraph Company, AT & T Communications Of DC Inc., U.S. Sprint Comm. Co Limited Partnership, Itt Communications Services, Inc. Febuary 18, 1992
4089, 4204 Trilon Plaza Company ET AL June 20, 1994
4084, 4266 Square 118 Associates August 25, 1993
4083, 4202 1296 L'Enfant Plaza Properties Inc Et Al April 17, 1992
4082 1111 19th Street Associates February 21, 1992
4079 New York Life Insurance Co. ET AL March 10, 1997
4075, 4260, 4475, 4820 L'Enfant Plaza Propertiesd, Inc Et AL January 27, 1993
4056, 4195, 4468, 4779 William B Wolf Sr. et al February 13, 1999
4027 1285 Paul Alan Levy & Nancy Huvendick July 2, 1980
4023 1279 First Interstate Credit Alliance, Inc April 3, 1990
4022 1282 National Society Colonial Dames XVII Century May 31, 1990
4018 1284 Edward T Morgan June 29, 1990
4011 1273 U.S. Sprint Comm. Company November 14, 1988
3941 1275 L'Enfant Plaza Properties August 24, 1989
3927 1283 William B Wolf Sr. June 22, 1990
3903 1290 W. T. Galliher & Brothers July 10, 1990
3891, 4009 1265 Ginette V Patch January 14, 1988
3874 1287 Bruce J Terris July 5, 1990
3872 1274 John Hancock Mutual Life Insurance Co. May 1, 1989
3872 1291 William B Wolf, Sr, ET AL August 2, 1990
3859, 3711 1269 B & W Management March 24, 1988
3853 1280 Carostead Foundation April 17, 1990
3852 1260 Leo & Molllie Felder August 4, 1987
3850 1262 Washington Magazine Inc. August 17, 1987
3807, 3942 1293 L'Enfant Plaza Properties July 10, 1990
3806 1276 L'Enfant Plaza Properties August 24, 1989
3755 1264 1415 H St. Assoc. Ltd Partnership January 12, 1988
3754, 3933 1292 Trilon Plaza Company July 31, 1989
3751 1507 M ST Associates January 23, 1989
3740, 3884 1289 New York Life Insurance July 19, 1990
3736 1268 Blake Construction Company March 10, 1988
3726, 3727 1266 North Capitol Limited Partnership March 10, 1988
3721 1267 Farragut Limited Partnership March 10, 1988
3715, 3926 1294 William B Wolf, ET AL January 23, 1991
3714 1277 William B Wolf, Sr. ET AL August 18, 1989
3711, 3859 B & W Management et al March 24, 1988
3698 1270 Gal-Tex Hotel Corp. March 31, 1988
3695 1253 Center For Community Change October 3, 1986
3694 1252 Joseph & Helene Penny October 2, 1986
3691 1255 NBI Inc October 30, 1986
3690 1250 John Crockett & Woodson P. Houghton July 24, 1986
3683 1246 Thomas Jefferson Associates April 8, 1986
3674 1286 The Washington Post July 20, 1990
3655 1263 Hat Adams Hotel Assoc. November 27, 1987
3654 1288 L'Enfant Plaza Property July 10, 1990
3650 1272 L'Enfant Plaza Property September 21, 1988
3649 1271 Marshall B. Coyne August 2, 1988
3645 1257 Square 37 Partners May 20, 1987
3561 Zina G Greene June 13, 1986
3543 1247 Louis Griebler April 28, 1986
3513 1244 Margaret W. Mckim
3512 1256 George Washington University & Pepco July 31, 1987
3494 1248 American Council On Education
3494 1259 American Council On Education June 16, 1987
3493 1240 Georgetown University Employees F. C. U. July 16, 1985
3474 1239 The Chesapeake & Potomac Telephone Co. July 1, 1985
3449 1237 Vogue Travel Inc. May 17, 1985
3445 1241 Eileen T Leahy August 21, 1985
3406 1243 Customers Parking Inc. February 20, 1988
3405 1254 Square 254 Ltd Partnership March 13, 1986
3397 1249 Jefferson Standard Life Ins. Co
3391, 3609 1254 Asc Stores lll Inc. October 30, 1986
3353 1232 Christian Colledge Consortium December 21, 1984
3335 1231 George Washington University December 21, 1984
3334 1230 George Washington University December 21, 1984
3326 1227 Acme Reporting Company November 14, 1984
3315 1224 Washington Sheraton Corporation
3313 1236 Square 254 Ltd. Partnership March 15, 1985
3312, 3267 1225 Wisconsin Building Inc. September 24, 1984
3308 1234 James A Hickey December 19, 1984
3299, 3421 1238 13th And L Street Assoc. June 6, 1985
3266 1228 1015 15th Street N.W. Assoc. Ltd Partnership November 13, 1984
3262 1233 International Union Of Operating Engineers January 10, 1985
3257, 3442 1226 John Rutkowsky
3256 1251 Square 254 Ltd. Partnership August 5, 1986
3255 1242 1111 19th Street Association January 17, 1986
3253 1261 Customers Parking Inc.
3236 1220 Washington Sheraton Corporation March 30, 1984
3221 to 3228 1229 Safeway Stores Inc.
3202 1223 Hutchinson Brothers Excavating Co. June 2, 1984
3201 1221 Sidney Sue Heller et al April 23, 1984
3197 1235 The Trustees Of Amherst College
3193 1218 The First Superet Branch Church Of D.C. January 17, 1984
3158 1214 Mclean Gardens Corporation January 31, 1983
3154, 3155 1215 Martin Berger and Arjay
3123 1216 Washington Sheraton April 29, 1985
3104 1213 Horace G Ward, Jr & Barbara Ward January 17, 1983
3101 1211 Clyde & Virginia Brooks November 5, 1982
3100 1291 World Plan Executive Council US March 21, 1984
3096 1222 1111 19th Street Assoc. December 13, 1983
3083 1208 Oliver A Cowan, Jr. April 5, 1982
3082 1210 Charles R Tanguy August 19, 1992
3011 1212 Guy R. Bowers & John J Wilson December 1, 1953
2784 1192 Raymar Corporation November 5, 1979
2675 1209 Rock Creek Plaza/Woodner Ltd Partnership April 20, 1982
2633 1195 Washington B'Nai B'Rith Hillel Foundation March 20 ,1980
2626 1127 Steven P. Wyner April 20,1979
2612 1176 Walter S Furlow, Jr. April 19, 1979
2610 1168 Carter-Lanhardt, Inc September 15, 1978
2608 1170 Estate Of Oscar Milmore March 14, 1979
2608 1170A Estate Of Oscar Milmore March 14, 1979
2604 1180 Trillion Plaza April 30, 1979
2602 1175 Human Events, Inc April 12, 1979
2601 1179 Margaret Jones Jackson April 30, 1979
2600 1181 Catholic University Of America May 7, 1979
2599 1165 Tally & Theresa Holmes November 28, 1978
2598 1194 Columbia Reality Venture January 30, 1980
2545 1183 John & Margaret Walker May 11, 1979
2515, 2516 1171 District of Columbia Redev. Land Agency & Bresler & Reiner March 29, 1979
2484 1172 Cary & Jane Copeland April 4, 1979
2476 1193 Lincoln Park United Methodist Church January 3, 1980
2474 1190 W. Bell & Co. July 11, 1975
2467 1191 Apartment & Office Building Assoc September 14, 1979
2467 1189 Apartment & Office Building Assoc June 11, 1979
2463 1202 Sears Roebuck & Company March 26, 1961
2460 1182 District of Columbia Redev Land Agency & L'Enfant Plaza May 7, 1979
2448 1217 District of Columbia Redev Land Agency & Trillow Plaza
2447 1164 District of Columbia Redev. Land Agency & Bresler & Reiner October 31, 1978
2430 1166 George Novak February 13, 1979
2424 1178 Cathconn Assoc Ltd. Partnership April 30, 1979
2421 1144 District of Columbia Redev Land Agency & L'Enfant Plaza Inc April 20, 1977
2405 1137 Jack & Marion Marks December 3, 1976
2398 1148 Jantzen, Inc July 24, 1977
2397 1167 Richard M. Waterstrat February 16, 1979
2396 1146 Leonard H. Goodman May 12, 1977
2395 1157 Russel B. Stevenson & Margaret Axtell April 10, 1978
2393 1147 Betty E. Smith July 13, 1977
2387 Wiliam T. Friedwald October 26, 1976
2385 1153 Herman Miller November 10, 1977
2380 1154 Robert & Lydia Blanchard January 5, 1978
2369 1139 District Of Columbia Redev. Land Agency & Bresler & Reiner Inc. December 13,1976
2367 1161 Carter-Lanhardt, Inc June 9, 1978
2365 1159 Carrollsburg Square Assoc May 4, 1978
2364 1158 Tiber Island Corp. May 4, 1978
2362, 2379 1152 Richard Bishop & Axel-Felix Kleiboemer October 27, 1977
2357 1133 Edward Ball September 28, 1976
2352 1130 Lincoln Park United
2351 1185 John Chapman Greely May 14, 1979
2347 1128 New 5510 Inc. April 22, 1976
2342 1149 Sivanada Yoga Vedanta Center, Inc July 20, 1977
2319 1127 Howard University March 12, 1976
2314 1198 Floyd E Davis Mortage Corp April 14, 1980
2313 1120 Wilford Goodwyn lll September 2, 1975
2311 1169 District of Columbia Redev. Agency & Trilon Plaza May 12, 1979
2309 1162 Martin L. Fleming June 13, 1978
2303 1160 Old Europe Inc June 9, 1978
2302 1160 Edward , Thomas & Richard Stholman November 5, 1975
2301 1125 Catholic University Of America October 1, 1976
2300 1187 National Graduate University May 11, 1979
2296 1132 Michael R. Hoyt June 13, 1976
2294 1141 Sursum Corda Inc January 21, 1977
2290 District of Columbia Redeveloped L'Enfant Plaza Property April 2, 1976
2289 1134 District of Columbia Redeveloped Agency & Bressler & Reiner Inc. October 5, 1976
2288 1129 District of Columbia Redeveloped Agency & Bressler & Reiner Inc. May 28, 1976
2283 1121 District Of Columbia Redevelopment Agency & Bressler & Reiner Inc. October 15, 1975
2282 1118 Charles o. & Cardell Perry April 10, 1976
2281 1184 Canteen Corporation May 14, 1979
2278 1140 John P Sensenig January 4, 1977
2277 1188 William L. & Georgia I. Borden May 11, 1979
2275 1138 District Columbia Redevelopment Land Agency December 7, 1976
2272 1123 Sixty M Street Inc.
2271 1142 The Business & Professional Women's Club February 14, 1977
2270 1173 Samuel Black Sterrett April 4, 1979
2258 1150 Religious Of The Sacred Heart Washington Province September 16, 1977
2255 1119 Thomas Circle Land Company April 29, 1975
2251 1116 National Graduate University January 24,1975
2250 1155 Washington Bible College Februay 14, 1978
2249 1110 Samuel F.H. & K. H. Smith June 27, 1974
2225 1143B Tom & Marguerite Kelly February 25, 1977
2225 1143A Tom & Marguerite Kelly July 25, 1974
2224 1114 Robert & Patricia Timm September 18, 1974
2223 1111 Tom & Marguerite Kelly June 26, 1974
2221 1200 Calvin Humphrey Corp March 12, 1981
2218 1109 C.W. & C. H. Puttkammer June 10,1974
2215 1115 Capitol Holding January 6, 1974
2214 1112A Arthur H. Keyes, Jr. August 6, 1974
2214 1112 Arthur H. Keyes, Jr. April 25, 1974
2213 1106B Clarzell Green May 3, 1976
2213 1106A Clarzell Green August 6, 1974
2213 1106 Clarzell Green July 18, 1973
2212 1174 William & Christine Hunter April 9, 1979
2206 1107 Burlington Apartment House Co. October 1, 1973
2193 1105 Samuel Miesel & Company June 8, 1973
2190 1186 Frederick P. & Edith W. Andrews January 6, 1981
2188 1103 Riggs National Bank Of Washington D.C. April 17, 1973
2187 1108 John A Alexander, Jr October 25, 1973
2186 1124 Virginia B Siegel January 26, 1976
2184 1104 Robert W. Embrey June 7, 1973
2183 1101 Elliott G. & Judith L. Lichtman January 19, 1973
2180 1163 The First National Bank of Washington July 19, 1978
2179-72 1102 Petworth Pharmacy, Inc March 9, 1973
2179 1135 Petworth Pharmacy, Inc September 22, 1976
2178 1100 The George Hyman Construction Co. January 3, 1973
2161 1099 The Washingon Theater Club, Inc September 12, 1972
2157 1096 Charlotte A. Hankin May 18, 1972
2156 1094 Laurence P Dalcher February 9, 1972
2155 1095 Maryland Synod of the Luthern Church In America May 5,1972
2153 1097 Regents of the University Of Michigan June 9, 1972
2135 1117 J.B. & Maurice C Shapiro February 6, 1975
2120 1093 David A. Swit July 21, 1971
2116 1092 Klaus Klatt June 10, 1971
2115 1091 Frances H. Clayton April 21,1971
2113 Estate Of Helen S Rockwell July 21, 1970
2104 1089 Estate Of Charles S. Wise August 10,1970
2090 1098 Linda Pollen Memoran Housing Corp June 9, 1972
2084 Ellen U Flynn April 16, 1970
2082 John Clay Smith, Jr. April 13, 1970
2077 1080 Christopher DeJean Hercules August 29, 1969
2076 1084 Chester W. & Eleanor Hapler February 17, 1970
2075 1090 Universal Computer Assoc August 19, 1970
2074 1079 Susan E. O. Breakefield June 11, 1969
2073 1081 Anne Jack & Theodore Nichols October 20, 1989
2072 1083 Allen Barrenter December 13, 1970
2069 1082 National Parks Assoc December 2, 1969
2068 Trusted Created Under Will of Katherine Severn May 11, 1970
2067 1078 Lawrence I. Peak May 22, 1962
2065 1077 Jack M. Goldklang March 12, 1969
2062 1145 Glover Park Terrace April 19,1977
1976 1051 William Sutherland, Mac Asbie, Joseph Brennan November 22, 1965
1858 1020 Barry Goldstein November 15, 1963
1745 to 1748 995 Capital Court Corp April 13, 1962
1734 989 Violet S Thoron October 13, 1961
1731 988 Thompson Diary Inc July 14, 1961
1721 982 Ethel Clyde March 2, 1961
1719 984 American Friends Service April 20, 1961
1715 981 Washington Psychanalystis Society February 24, 1961
1712 978 Lloyd & Margurite Buchanan December 30, 1960
1709 983 Beatrice Oppenheimer April 3, 1961
1698 992 General Motors Corp January 29, 1962
1695 952 Parway Motors Co. September 27, 1960
1674 966 Lawrence Cake & Mrs. Marion S. Cake October 19, 1959
1632 954 The Salvation Army June 30, 1958
1623, 1624, 1625, 1627, 1628, 1629, 1630 951 George Washington University March 11, 1958
1599 942 Ben Lar Associates November 15, 1957
1519 920 Washington Ethical Society October 22, 1956
1503 Personal Industrial Bankers November 9, 1956
1493 903 Lea G. Willson & Edmond J. Flynn Co. December 13, 1955
1492 900 Louisville & Nashville Railroad February 16, 1955
1451 to 1462 905 George Washington University March 29, 1956
1442 Faber Benson Sales Co. January 18, 1955
1425 Hillco Inc. November 1, 1954
1401 George Washington University April 29, 1954
1361 American Brake Shoe Co June 10, 1953
1330 Carnation Corp June 19, 1953
1302, 1303, 1304, 1305 819 Virginia Hotel Company July 23, 1952
1301 James A. Stuart February 16, 1995
1267 Peter W. Connell November 19, 1951
1232 766 Potomac Rose Society February 27, 1951
340 252 Gist Blair December 4, 1940


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