WASHINGTON ETHICAL SOCIETY v. DISTRICT OF COLUMBIA

No. 13646.

249 F.2d 127 (1957)

WASHINGTON ETHICAL SOCIETY, a corporation, Petitioner, v. DISTRICT OF COLUMBIA, Respondent.

United States Court of Appeals District of Columbia Circuit.

Decided October 17, 1957.


Attorney(s) appearing for the Case

Mr. John Lord O'Brian, Washington, D. C., with whom Messrs. Charles A. Horsky, Bernard I. Nordlinger and Yale Kamisar, Washington, D. C., were on the brief, for petitioner.

Mr. Henry E. Wixon, Asst. Corporation Counsel for the District of Columbia, with whom Messrs. Chester H. Gray, Corporation Counsel, Milton D. Korman, Principal Asst. Corporation Counsel, and George F. Donnella, Asst. Corporation Counsel, were on the brief, for respondent.

Mr. Edward P. Morgan, Washington, D. C., filed a brief on behalf of The American Unitarian Association, as amicus curiae, urging reversal. Messrs. Vincent A. Pepper and Fred J. Eden, Jr., Washington, D. C., also entered appearances on behalf of The American Unitarian Association.

Mr. Monroe Oppenheimer, Washington, D. C., filed a brief on behalf of The American Ethical Union, as amicus curiae, urging reversal.

Mr. Abraham J. Harris, Washington, D. C., filed a brief on behalf of American Jewish Committee, as amicus curiae, urging reversal.

Before PRETTYMAN, FAHY and BURGER, Circuit Judges.


BURGER, Circuit Judge.

Petitioner appeals from a decision of the Tax Court for the District of Columbia denying tax exemption to petitioner for the building in which its services and other related activities are conducted.

The sole issue raised is whether petitioner falls within the definition of a "church" or a "religious society" and whether its property is "regularly used for religious worship" under D.C.Code,...

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