TRUSTEES OF ST. PAUL M. E. CH. SO. v. DISTRICT OF COLUMBIA

No. 11736.

212 F.2d 244 (1954)

TRUSTEES OF ST. PAUL METHODIST EPISCOPAL CHURCH SOUTH v. DISTRICT OF COLUMBIA.

United States Court of Appeals District of Columbia Circuit.

Decided April 15, 1954.


Attorney(s) appearing for the Case

Mr. Justin L. Edgerton, Washington, D. C., for petitioner.

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

Mr. Eugene E. Ditto, Washington, D. C., filed a brief on behalf of The Methodist Union of Washington, D. C., as amicus curiae, urging reversal.

Mr. Dickson R. Loos, Washington, D. C., filed a brief on behalf of The Washington Federation of Churches, as amicus curiae, urging reversal.

Before WILBUR K. MILLER, BAZELON and DANAHER, Circuit Judges.


WILBUR K. MILLER, Circuit Judge.

The petitioner, the Trustees of St. Paul Methodist Episcopal Church South, a body corporate, has long been the owner of two adjoining parcels of ground on which are located a church edifice and a parsonage. After its acquisition by the church in 1928, the property was classified each year as exempt from ad valorem taxation under the exemption statute,1 until the assessing authorities of the District of...

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