Seals of the Court of Appeals and Superior Court
District of Columbia Courts

Tax Opinions

The opinions, decisions and summary judgments of the Superior Court Tax Division may be published or unpublished.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 June 1938, to present. These opinions are classified by year and published date.

Tax Opinions 2011 - Present

Title Download PDF
2017 CVT 000027 - Jaswant Sawhney Irrevocable Trust, Inc Download
2013 CVT 11838 - FC Boilermaker LLC Download
2010 CVT 10219 - Union Investment Real Estate GMBH v. DC Download
2009 CVT 9455 - CHH CAPITAL HOTEL PARTNERS LP, Download
2011 CVT 10620 - Asbury Economic Development Corporation Download
2013 CVT 11389 - SMART AZIKEN, Petitioner Download
2013 CVT 011856 - in Association of American Medical Colleges v. DC Download
2010 CVT 10557 - Leo Bonato Download
2010cvt10601, 2011cvt10802 - on 17M Associates Download

Tax Opinions 2001 - 2010

Title Download PDF
05cvt8528 - on Sri Six Hamilton Square. Download
05cvt8658 - on Waterfront Associates. Download
8772, 8773, 8774, 8776 - on PNC Bank. Download
8354 - on Second Genesis Homes, Inc Download
8112, 8141 - on Peter S Craig, et al. Download
8515 - on L'Arche Homes for Life, Inc. Download
8233 - on Eisenhower Republican Center Building Trust Download
7369 - on Square 345 Associates Download
8351 - on Tolu Tolu et al. Download
8132 - on Acs State And Local Solutions Inc Download
7990 - on 2099 Pennsylvania Avenue LP Download
4261, 4380 - on 1111 19th Street Associates Download
5235 - on New York Life Insurance Company Download
7985 - on Square 345 Limited Partnership d/b/a/ Grand Hyatt Washington Download
7879 - on Omni Shoreham Corp Download
7995 - on Tiger Natural Gas Inc Download
7792 - on Cato Institute Download
7838 - on Allied (F) Street Corporation Download
7791 - on The Ethics And Religious Liberty Commission of the Southern Baptist Convention Download
7855 - on Morton A and Grace M Bender Download
7851 - on Omni Shoreham Corp Download
7852 - on Tilden Gardens, Inc Download
7853 - on 1015 15th Street, N W., Associates Download

Tax Opinions 1991 - 2000

Title Download PDF
7268 - on District Paving Corp Download
7632 - on 565860 Florida Avenue, L. L. C. Download
7250, 7251 - on 2020 K Street L. P. Download
6709 - on Square 345 Associates Ltd Partnership Download
7786 to 7788 - on 247 Associates, LTD, Bell Atlantic-Washington, D. C., Inc Download
7609 - on 711 Fourteenth Street, NW Download
6745, 6746 - on 1137 19th Street Associates L. P., 1828 L. Street Associates L. P. Download
6342 - on Simon & Marsha Osnos Download
5292 - on National Place Ltd. Partnership Download
4056, 4195, 4468, 4779 - on William B Wolf Sr. et al Download
6015 - on Laszlo N. Tauber, M. D. & Associates Download
6707 - on 9E Associates Ltd Partnership Download
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 - on Square 456 Associates, Et Al. Download
6804, 6810, 6840, 6854, 6892, 6894, 6988 - on Warren K. Montouri et al Download
5944 - on Casino Associates Ltd Download
6759 - on Helen Dwight Reid Education Foundation Download
5282, 5772 - on Rose Associates Download
7254 - on Loren & Anne Kieve Download
5490 - on Kenneth H. Michael Download
6029 - on Sovan Bank/ D. C. National Download
6304, 6621 - on Square 36 Office Joint Venture et al Download
6764 - on 14th Street Washington DC Development Assocates Download
7620 - on V. N. N. C., Inc Download
6878 - on Envcon Reo Sub Ltd Liability Company Download
6345 - on School Street Associates Limited Partnership, et al Download
6691 - on Ivrea Corporation Download
4971, 5241 - on Square 118 Associates Download
4079 - on New York Life Insurance Co. ET AL Download
6594 - on Eastern Industries Corp Download
6246, 6247, 6248, 6249, 6250, 6251, 6256 - on Ulysses G Auger, et al Download
5301 - on 800 13th Street Associates Download
6693 - on JBG Watergate, Inc Download
6386 - on A Bradley Askin Download
4269 - on Square 345 Limited Partnership Download
5240, 5783 - on 9 E Associates Download
5567 - on Abbas & Nafisseh Heyat Download
4508 - on Square 118 Associates Download
5778 6310 - on Bresler & Reiner Download
6367 - on Friendship Hospital For Animals, INC Download
5990 - on Theo. N. & L. E. Lerner Trustees Download
5991 - on Midan Limited Partnership Download
5689, 6133 - on Executive Building Corporation Download
6351 - on Estate Of Morris Wolf Download
4921 - on 5335 Wisconsin Associates Download
6324 - on Resolution Trust Corporation Download
5290, 5779 - on Estate Of F. Warren Brokaw, J. Barry Brokaw Trustee Download
6338, 6339 - on Jemal Jeferson Limited Partnership Download
6349 - on Edward J Donahue, III Download
5784 - on Square 345 Associates Limited Partnership Download
6028 - on Chemical Bank, Trustee Of the Esther L. Guth Trust Download
5286, 5780 - on 1301 E Street Associaes et al Download
4670, 4977, 5281 - on Square 345 Associates Limited Partnership Download
5750 - on National Press Building Corp Download
5572 - on A. Bradley Askin Download
4674 - on James A Stuart Download
6259 - on David B. McMillen Download
6253, 6255, 6257 - on Orlean Company Super Salvage, Samuel A. & B.S. Ulanow Download
5956 - on E. K. And N. E. Hobson Download
4089, 4204 - on Trilon Plaza Company ET AL Download
4506, 4819, 5236 - on Group Hospitalization & Medical Services Download
5560 - on Dana Ott Download
5258, 5683 - on Halifax Square Associates Download
4645 - on McDonald's Corporation et al Download
5491 - on Heritage Foundation Download
4084, 4266 - on Square 118 Associates Download
4258 - on New York Life Insurance Co. et al Download
4493 to 4496 - on Watergate South Inc. Watergate West Inc Download
4471, 4972 - on 1301 E Street Associates Download
4075, 4260, 4475, 4820 - on L'Enfant Plaza Propertiesd, Inc Et AL Download
4474, 4821 - on L'Enfant Plaza Properties, Inc et al Download
8599 - on U.S Sprint Communications, et al Download
4083, 4202 1296 - on L'Enfant Plaza Properties Inc Et Al Download
4421-90 - on 1901 L Street LP Download
4079-88 - on New York Life Insurance Co. & George Washington University Download
4082 - on 1111 19th Street Associates Download
4091, 4092, 4348, 4349 - on Cable & Wireless Communications, Inc., American Telephone & Telegraph Company, AT & T Communications Of DC Inc., US Sprint Comm. Co Limited Partnership, Itt Communications Services, Inc. Download
4348, 4349, 4650, 4363 - on Contel Office Communications Inc., Cable & Wireless Communications Inc., Allnet Communication Service Inc., Long Distance Of Service Washington, Inc. Download
4685-91 - on Nickle, Andrew O. & Kurt W. Hyde Download
CA 10080-87 - on AT&T Company, AT&T Communications of Washington, DC Inc. Download
4294-89 - on 19 L Realty Corp. & Kearny NW Download
4583-90 - on 1900 L Street Corp. Download
4352 1295 - on Computer Network Systems, Inc. Download
4406-90 - on National Cable Television Association Inc. Download
4110-88 - on John D. Neuman Properties Inc. Download
3715, 3926 1294 - on William B Wolf, ET AL Download

Tax Opinions 1981 - 1990

Title Download PDF
4298-89 - on Falcon Enterprises LP By & Through Mohamed A. Hadid Download
3872 1291 - on William B Wolf, Sr, ET AL Download
3740, 3884 1289 - on New York Life Insurance Download
3740-86 - on New York Life Insurance Co. & George Washington University Download
3884-87 - on New York Life Insurance Co. & George Washington University Download
3807, 3942 1293 - on L'Enfant Plaza Properties Download
3903 1290 - on W. T. Galliher & Brothers Download
3874 1287 - on Bruce J Terris Download
4018 1284 - on Edward T Morgan Download
3927 1283 - on William B Wolf Sr. Download
4022-88 - on National Society of Colonial Dames - XVII Century Download
4022 1282 - on National Society Colonial Dames XVII Century Download
4096 - on National Medical Association Inc. Download
4145-89 - on New Hampshire Dupont LP Download
3853 1280 - on Carostead Foundation Download
4023 1279 - on First Interstate Credit Alliance, Inc Download
4043-88 - on New Hampshire Dupont LP Download
4189-89 - on New 1211 Conn Inc. Download
4299-89 - on National Association of Life Underwriters Corp. Download
4097 1278 - on Prudential Insurance Company Download
4109 - on W. T. Galliher & Brother Inc Download
4291-89 - on National Association of Realtors Download
3762-86 - on Nina Jo Associates Download
3938-87 - on Nina Jo Associates Download
3806 1276 - on L'Enfant Plaza Properties Download
3941 1275 - on L'Enfant Plaza Properties Download
3714 1277 - on William B Wolf, Sr. ET AL Download
3754, 3933 1292 - on Trilon Plaza Company Download
3959-87 - on National Soft Drink Association Download
3954-87 - on National Rural Electric Cooperative Association Download
3872 1274 - on John Hancock Mutual Life Insurance Co. Download
3751 - on 1507 M ST Associates Download
3713-86 - on National Food Brokers Association Download
3943-87 - on National Food Brokers Association Download
4011 1273 - on US Sprint Comm. Company Download
3695 1253 - on Center For Community Change Download
3970-87 - on National Paint & Coatings Association Inc. Download
4003-87 - on Nina Jo Associates Download
3796-86 - on National Association of Realtors Download
3698 1270 - on Gal-Tex Hotel Corp. Download
3859, 3711 1269 - on B & W Management Download
3721 1267 - on Farragut Limited Partnership Download
3726, 3727 1266 - on North Capitol Limited Partnership Download
3736 1268 - on Blake Construction Company Download
3891, 4009 1265 - on Ginette V Patch Download
3755 1264 - on 1415 H St. Assoc. Ltd Partnership Download
3916-87 - on National Society of Colonial Dames - XVII Century Download
3792-86 - on National Trust for Historic Preservation in the United States Download
3820-86 - on National Association of Life Underwriters Download
3964-87 - on National Association of Realtors Download
3850 1262 - on Washington Magazine Inc. Download
3852 1260 - on Leo & Molllie Felder Download
3873-87 - on National Society of Colonial Dames - XVII Century Download
3724-86 - on National Grange Patrons of Husbandry Download
3821-86 - on National Coal Association Download
3817-86 - on National Rural Electric Cooperative Association Download
3707-86 - on Nevitt, Robert L. M. & Audrey Earle Download
3702-85 - on National Child Research Center Download

Tax Opinions 1971 - 1980

Title Download PDF
4027 1285 - on Paul Alan Levy & Nancy Huvendick Download
CA 1-74 - on Laurence J. Kaiser, Thomas H. Kohn, Monica Gallagher, et al. Download

Tax Opinions 1961 - 1970

Title Download PDF
2073 - on Nichols, Anne, Jack & Theodore. Download
2025 - on Estate of Isabele Clarke Gulick. Download
1533 - on Gardiner, W. Gwynn & Edgar A. Wren. Download
1533 - on Reilly, James F. Edgar A. Wrend Administrator Margaret Blaine Crosson. Download

Tax Opinions 1951 - 1960

Title Download PDF
1605 - on Funkhouser, Robert E and Eleanor. Download
5011, 5633, 5986 - on Young Women's Christian Association of The National Capital Area, Inc Download

Tax Opinions 1950 and earlier

Title Download PDF
1177 - on Government Services Inc. Download
Contact
Tax Division

Presiding Judge: Hon. Alfred S. Irving Jr
Deputy Presiding Judge: Hon. Marisa Demeo
Director, Special Operations Division : Karla Saguil

Moultrie Courthouse
500 Indiana Avenue NW,
Washington, DC 20001

Get Directions
Hours of Operation

Monday-Friday:
8:30 am to 5:00 pm

Contact Information

Tax Officer: Tawanna Allum
(202) 879-1737