DISTRICT OF COLUMBIA v. DESIGN CTR. OWNER

Nos. 21-TX-0473 & 21-TX-0627.

286 A.3d 1010 (2022)

DISTRICT OF COLUMBIA, Appellant, v. DESIGN CENTER OWNER (D.C.) LLC, et al., Appellees.

District of Columbia Court of Appeals.

Decided December 29, 2022.


Attorney(s) appearing for the Case

Ashwin P. Phatak , Deputy Solicitor General, with whom Karl A. Racine , Attorney General for the District of Columbia, Loren L. AliKhan , Solicitor General at the time, and Caroline S. Van Zile , Principal Deputy Solicitor General at the time, were on the brief, for appellant.

John Chamberlain , with whom William M. Bosch , Washington, DC, was on the brief, for appellees Design Center Owner (D.C.) LLC, Washington Design Center Subsidiary LLC, Office Center Owner (D.C.) LLC, and Washington Office Center LLC.

Michael F. Dearington , with whom Sean W. Glynn and Jackson D. Toof , Washington, DC, were on the brief, for appellees The Museum of the Bible, Inc. and WOC LLC.

Before Deahl, Associate Judge, and Thompson and Glickman, Senior Judges.


This appeal is about the extent to which the District can tax a particular type of commercial real estate transaction. It directly concerns a $250 million purchase of real estate, with appellees—the buyers and sellers of the real estate, whom we refer to collectively as the taxpayers—successfully arguing in...

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