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Appeals from the Superior Court of the District of Columbia Hon. Kaye K. Christian, Trial Judge

Argued January 18, 2001

These consolidated cases arise out of attempts by two different taxpayers to recover recordation taxes paid, under protest, to the District of Columbia Recorder of Deeds following the recordation, in 1995, of certain deeds of trust. After having agreed on all material facts below, the parties in each case cross-moved for summary judgment. In the case brought by 1137 19th Street Associates, L.P. (“19th Street Associates”), which we shall call Case No. 1, the trial judge held that the taxpayer was obliged to pay the recordation tax, and she granted the District’s motion for summary judgment. In the companion case, which was brought by 1828 L Street Associates, L.P. (“L Street Associates”), and which we shall call Case No. 2, the judge granted summary judgment in the taxpayer’s favor and ordered the District to refund the full amount of recordation tax paid. We affirm in Case No. 1, but reverse and remand in Case No. 2.

 
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