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DISTRICT OF COLUMBIA v. MT. VERNON SEMINARY

No. 7053.

100 F.2d 116 (1938)

DISTRICT OF COLUMBIA v. MT. VERNON SEMINARY.

United States Court of Appeals for the District of Columbia.

Decided October 10, 1938.

Attorney(s) appearing for the Case

Elwood Seal, Vernon E. West, and Chester H. Gray, all of Washington, D. C., for appellant.

John W. Guider and Arthur J. Phelan, both of Washington, D. C., for appellee.

Before GRONER, Chief Justice, and MILLER, Associate Justice, and PROCTOR, Associate Justice of the District Court of the United States for the District of Columbia.

MILLER, Associate Justice.

Appellee, the Mt. Vernon Seminary, is a corporation, organized under the law of the District of Columbia,1 which operates a private school for girls in the City of Washington. It paid, under protest, taxes and penalties assessed against its real and personal property for the years 1934 and 1935, and brought suit in the court below to recover the amount paid. The case was tried on an agreed statement of facts...

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