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DISTRICT OF COLUMBIA v. CHURCH OF THE PILGRIMS

No. 13385.

247 F.2d 59 (1957)

DISTRICT OF COLUMBIA, Petitioner, v. CHURCH OF THE PILGRIMS (Southern Presbyterian), Respondent.

United States Court of Appeals District of Columbia Circuit.

Decided April 18, 1957.

Attorney(s) appearing for the Case

Mr. Henry E. Wixon, Asst. Corp. Counsel for the District of Columbia, for petitioner.

Mr. Vernon E. West, Corp. Counsel at the time the brief was filed, Mr. Chester H. Gray, Corp. Counsel, and Mr. George C. Updegraff, Asst. Corp. Counsel, were on the brief for petitioner.

Mr. H. Cecil Kilpatrick, Washington, D. C., for respondent.

Before PRETTYMAN, WASHINGTON and BASTIAN, Circuit Judges.

PER CURIAM.

This is a petition to review a decision of the District of Columbia Tax Court. The Church of the Pilgrims owns some lots adjacent to its church building and uses them for the parking of church members' cars during services. The lots are not used otherwise. The Tax Court held them exempt from real property taxes.

The Church of the Pilgrims is an institution entitled to exemption from real property tax.1 The statute provides...

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