District of Columbia v. Powers Gallery, Inc.

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding that consigned art objects cannot be considered stock-in-trade unless owned by the gallery, therefore, the residence of the owner is the criterion upon which personal property tax is assessed, not location
• explaining that an entrustee has no “incident of ownership” over the goods

Source: CourtListener parenthetical corpus (CC0).