NAT. MED. ASS'N v. DIST. OF COLUMBIA

No. 90-TX-1157.

611 A.2d 53 (1992)

NATIONAL MEDICAL ASSOCIATION, INC., Appellant, v. DISTRICT OF COLUMBIA, Appellee.

District of Columbia Court of Appeals.

Decided July 28, 1992.


Attorney(s) appearing for the Case

Sanford M. Saunders, Jr., with whom Lisa J. Odle, Sarah C. Carey and Cynthia L. Moore, Washington, D.C., were on the brief, for appellant.

Martin B. White, Asst. Corp. Counsel, with whom John Payton, Corp. Counsel, and Charles L. Reischel, Deputy Corp. Counsel, Washington, D.C., were on the brief, for appellee.

Before TERRY and STEADMAN, Associate Judges, and BELSON, Senior Judge.


STEADMAN, Associate Judges:

The National Medical Association ("NMA") is a nonprofit corporation with its national headquarters located in a building owned by it at 1012-10th Street, N.W., in the District of Columbia. The issue before us is whether this real estate is exempt from real property taxes. Both the District of Columbia Department of Finance and Revenue and the Tax Division of the Superior Court have determined that NMA is not entitled to the exemption it...

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