CONGREGATIONAL HOME v. DISTRICT OF COLUMBIA

No. 11459.

202 F.2d 808 (1953)

CONGREGATIONAL HOME OF DISTRICT OF COLUMBIA v. DISTRICT OF COLUMBIA.

United States Court of Appeals District of Columbia Circuit.

Decided February 12, 1953.


Attorney(s) appearing for the Case

Augustus P. Crenshaw, III, Washington, D. C., with whom Francis W. Hill, Jr., Washington, D. C., was on the brief, for petitioner.

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

J. Edward Burroughs, Jr., and Cary McN. Euwer, Washington, D. C., were on the brief for The George Washington University, amicus curiae, urging reversal.

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


WILBUR K. MILLER, Circuit Judge.

The Congregational Home of the District of Columbia, a non-profit corporation, owns certain improved real estate used as a home for aged and infirm persons. Its property has for years been included in the annual assessment of real estate subject to taxation and has never been held to be exempt. An application for exemption filed with the Commissioners of the District of Columbia in 1943 was denied by them in 1945. A second application...

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