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DISTRICT OF COLUMBIA v. CATHOLIC EDUCATION PRESS

No. 10835.

199 F.2d 176 (1952)

DISTRICT OF COLUMBIA v. CATHOLIC EDUCATION PRESS, Inc.

United States Court of Appeals District of Columbia Circuit.

Decided July 3, 1952.

Writ of Certiorari Denied December 8, 1952.

Attorney(s) appearing for the Case

George C. Updegraff, Asst. Corp. Counsel, Washington, D. C., for the District of Columbia, with whom Vernon E. West, Corp. Counsel, and Chester H. Gray, Principal Asst. Corp. Counsel, Washington, D. C., were on the brief, for petitioner.

John L. Hamilton, Washington, D. C., with whom George E. Hamilton, Jr., Washington, D. C., was on the brief, for respondent.

Before STEPHENS, Chief Judge, and EDGERTON, CLARK, WILBUR K. MILLER, PROCTOR, BAZELON, and WASHINGTON, Circuit Judges.

Writ of Certiorari Denied December 8, 1952. See 73 S.Ct. 276.

WILBUR K. MILLER, Circuit Judge.

The District of Columbia petitions for review of a decision of its Board of Tax Appeals that the personal property of Catholic Education Press, Inc., is exempt from taxation under § 47-1208, D.C.Code 1940, the pertinent part of which follows:

"The following personal property shall be exempt from taxation. "First. The personal property of all...

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