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AZIKEN v. DIST. OF COLUMBIA

No. 16-TX-675.

194 A.3d 31 (2018)

Smart AZIKEN, Appellant, v. DISTRICT OF COLUMBIA, Appellee.

District of Columbia Court of Appeals.

Decided September 20, 2018.

Attorney(s) appearing for the Case

Wendell C. Robinson argued for appellant.

Richard D. Caldwell and Patrick C. Horrell Washington, DC, filed the brief for appellant.

Mary L. Wilson , Senior Assistant Attorney General, Office of the Solicitor General, with whom Karl A. Racine , Attorney General for the District of Columbia, and Todd S. Kim , Solicitor General at the time the brief was filed, and Loren L. AliKhan , Deputy Solicitor General at the time the brief was filed, were on the brief, for appellee.

Before Easterly and McLeese, Associate Judges, and Ruiz, Senior Judge.

Appellant Smart Aziken refinanced a mortgage on a property deeded to his sole proprietorship and, as a condition to obtain the loan, was required to transfer the property to a limited liability company ("LLC"). Appellant paid transfer and recordation taxes to record the transfer, but...

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