Findings and Conclusions by the Court; Judgment on Partial Findings

Superior Court Tax Rules

Rule: 13-I

Jurisdiction: DC

Bluebook Citation: D.C. Super. Ct. Tax R. 13-I

(a) FINDINGS AND CONCLUSIONS. (1) In General. Unless expressly waived by all parties, in an action tried on the facts without a jury or with an advisory jury, the court must find the facts specially and state its conclusions of law separately. Except where written decisions are required by D.C. Code § 47-3303, the findings and conclusions may be stated on the record or may appear in an opinion or a memorandum of decision filed by the court and are sufficient if they state the controlling factual and legal grounds of decision. Judgment must be entered under Civil Rule 58. (2) For an Interlocutory Injunction. In granting or refusing an interlocutory injunction, the court must similarly state the findings and conclusions that support its action. (3) For a Motion. The court is not required to state findings or conclusions when ruling on a motion under Civil Rule 12 or 56 or, unless these rules provide otherwise, on any other motion. (4) Effect of a Master’s Findings. A master’s findings, to the extent adopted by the court, must be considered the court’s findings. (5) Questioning the Evidentiary Support. A party may later question the sufficiency of the evidence supporting the findings, whether or not the party requested findings, objected to them, moved to amend them, or moved for partial findings. (6) Setting Aside the Findings. Findings of fact, whether based on oral or other evidence, must not be set aside unless clearly erroneous, and the reviewing court must give due regard to the trial court’s opportunity to judge the witnesses’ credibility. (b) AMENDED OR ADDITIONAL FINDINGS. On a party's motion filed no later than 28 days after the entry of judgment, the court may amend its findings—or make additional findings—and may amend the judgment accordingly. The motion may accompany a motion for a new trial under Civil Rule 59. (c) JUDGMENT ON PARTIAL FINDINGS. If a party has been fully heard on an issue during a nonjury trial and the court finds against the party on that issue, the court may enter judgment against the party on a claim or defense that, under the controlling law, can be maintained or defeated only with a favorable finding on that issue. The court may, however, decline to render any judgment until the close of the evidence. A judgment on partial findings must be supported by findings of fact and conclusions of law as required by Rule 13-I(a). COMMENT TO 2025 AMENDMENTS This new rule is substantially similar to Civil Rule 52, except that subsection (a)(1) recognizes that decisions on appeals from tax assessments under D.C. Code § 47-3303 must be rendered in writing. Page 26 of 27

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