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MEPT ST. MATTHEWS, LLC v. D.C.

No. 22-TX-0329.

297 A.3d 1094 (2023)

MEPT ST. MATTHEWS, LLC, et al., Appellants, v. DISTRICT OF COLUMBIA, Appellee.

District of Columbia Court of Appeals.

Decided July 20, 2023.

Attorney(s) appearing for the Case

Thomas T. Locke , with whom Renee B. Appel , Washington, DC, was on the brief, for appellants.

Arjun P. Ogale , Assistant Attorney General, with whom Karl A. Racine , Attorney General for the District of Columbia (at the time the brief was filed), Caroline S. Van Zile , Solicitor General, Ashwin P. Phatak , Principal Deputy Solicitor General, Carl J. Schifferle , Deputy Solicitor General, and Richard S. Love , Senior Assistant Attorney General, were on the brief, for appellee.

Before Blackburne-Rigsby, Chief Judge, Deahl, Associate Judge, and Steadman, Senior Judge.

In this tax case regarding a commercial real estate transaction, appellants are MEPT St. Matthews, LLC ("MEPT") and TFG 1717 Rhode Island Avenue Property, LLC ("TFG"). MEPT sold its "right, title, interest, and obligations" in 1717 Rhode Island Avenue NW to TFG for $58,800,000. Appellants and the District of Columbia...

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