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DISTRICT OF COLUMBIA v. CHEVRAH TIFERETH ISRAEL

No. 15492.

280 F.2d 61 (1960)

DISTRICT OF COLUMBIA, Petitioner v. CHEVRAH TIFERETH ISRAEL, Respondent.

United States Court of Appeals District of Columbia Circuit.

Decided May 19, 1960.

Attorney(s) appearing for the Case

Mr. Leo J. Ehrig, Jr., Asst. Corporation Counsel for the District of Columbia, with whom Messrs. Chester H. Gray, Corporation Counsel, Milton D. Korman, Principal Asst. Corporation Counsel, and Henry E. Wixon, Asst. Corporation Counsel, were on the brief, for petitioner.

Mr. J. Hampton Baumgartner, Jr., Washington, D. C., with whom Mr. James C. Wilkes, Washington, D. C., was on the brief, for respondent. Mr. Ellis N. Slack, Washington, D. C., also entered an appearance for respondent.

Before FAHY, WASHINGTON and DANAHER, Circuit Judges.

FAHY, Circuit Judge.

The factual situation essential to understand the legal problem may be explained somewhat briefly. Chevrah Tifereth Israel, referred to as the taxpayer, is a religious corporation. It owned land described as Lots 800 and 806 in Square 2665 in the District of Columbia. The lots were contiguous. On Lot 800 there was a synagogue where religious services were conducted regularly. Lot 806, with which we are concerned, was exempted from real estate...

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