06/11/2026
In this tax exemption dispute, the D.C. Court of Appeals affirmed summary judgment in favor of the District of Columbia, holding that the 2021 deed conveying residential property from an irrevocable trust to its primary beneficiary was subject to both transfer and recordation taxes — and qualified for neither the supplemental deed exemption nor the nominal grantee exemption under District regulations.
Learn more in our latest blog post.
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