SIMPSON MEMORIAL METHODIST CH. v. DISTRICT OF COLUMBIA

No. 11237.

199 F.2d 169 (1952)

SIMPSON MEMORIAL METHODIST CHURCH v. DISTRICT OF COLUMBIA.

United States Court of Appeals District of Columbia Circuit.

Decided June 26, 1952.


Attorney(s) appearing for the Case

Henry F. Lerch and Wilton H. Wallace, Washington, D. C., for petitioner.

George C. Updegraff, Assistant Corporation Counsel for the District of Columbia, Washington, D. C., with whom Vernon E. West, Corporation Counsel, Chester H. Gray, Principal Asst. Corporation Counsel, and William S. Cheatham, Asst. Corporation Counsel, Washington, D. C., were on the brief, for respondent.

Samuel Spencer, Washington, D. C., and Frank J. Whalen, Jr., Washington, D. C., filed a brief on behalf of Potomac School as amicus curiæ, urging reversal.

Before EDGERTON, WILBUR K. MILLER and PRETTYMAN, Circuit Judges.


PRETTYMAN, Circuit Judge.

This is a petition to review a decision of the Board of Tax Appeals for the District of Columbia in a real estate tax case. The petitioner is a religious corporation organized under the District of Columbia Code.1 Prior to 1950 it had owned five lots. On the two southernmost lots its church building was located. On the northernmost lot its parsonage was located. Between the church and the parsonage were two vacant...

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