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GOVERNMENT SERVICES v. DISTRICT OF COLUMBIA

Nos. 10676, 10677, No. 10678.

189 F.2d 662 (1951)

GOVERNMENT SERVICES, Inc. v. DISTRICT OF COLUMBIA.

United States Court of Appeals District of Columbia Circuit.

Decided April 26, 1951.

Attorney(s) appearing for the Case

John W. Cross, Washington, D. C., with whom Cary McN. Euwer and John B. Huffaker, Washington, D. C., were on the brief, for petitioner.

Harry L. Walker, Asst. Corporation Counsel, Washington, D. C., for the District of Columbia, with whom Vernon E. West, Corporation Counsel, Chester H. Gray, Principal Asst. Corporation Counsel, and George C. Updegraff, Asst. Corporation Counsel, all of Washington, D. C., were on the brief, for respondent.

Before CLARK, WILBUR K. MILLER and PROCTOR, Circuit Judges.

PER CURIAM.

Petitioner is a corporation which operates cafeterias in Federal Government buildings and recreation facilities in federal parks. It claims exemption from taxation by the District of Columbia government, on the ground that it is an exclusively charitable organization. Specifically, in these cases, it claims exemption from franchise, motor vehicle, and personal property taxes.

Petitioner is not a Government...

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