Peoples Drug Stores v. District Columbia

FERREN, Associate Judge: The trial court dismissed appellant's petition challenging a District of Columbia use tax assessment, concluding that the court lacked jurisdiction because the petition was not timely filed pursuant to D.C. Code § 47-2403 (1973). 1 A division of this court, in an unpublished memorandum opinion and judgment issued July 19, 1983, concluded that it was constrained to affirm the trial court's dismissal in light of the interpretation given § 47-2403 in Donahue v. District of Columbia, 368 A.2d 1147 (D.C. 1977) (per curiam). 2 Upon consideration by the full court, we now overrule Donahue (except to the extent necessary to address the particular facts of that case) and reverse the trial court's order dismissed appellant's petition. I.