DISTRICT OF COLUMBIA v. CATO INSTITUTE

No. 02-TX-403.

829 A.2d 237 (2003)

DISTRICT OF COLUMBIA, Appellant, v. CATO INSTITUTE, Appellee.

District of Columbia Court of Appeals.

Decided July 24, 2003.


Attorney(s) appearing for the Case

Michael F. Wasserman, Assistant Corporation Counsel, with whom Arabella W. Teal, Interim Corporation Counsel, and Charles L. Reischel, Deputy Corporation Counsel at the time the brief was filed, were on the brief, for appellant.

John P. McAllister, with whom Theodore R. Groom was the on brief, Washington, DC, for appellee.

Before REID and WASHINGTON, Associate Judges, and KERN, Senior Judge.


WASHINGTON, Associate Judge:

The District of Columbia appeals a ruling from the trial court, which concluded that property located at 1000 Massachusetts Avenue, N.W., Washington, D.C., owned and used by the Cato Institute ("Cato"), should be exempt from real property tax under D.C.Code §§ 47-1002(8) and (18) (2001). The question before us is one purely of statutory interpretation. After reviewing the legislative...

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