Government Services, Inc. v. District of Columbia

Petitioner is a corporation which operates cafeterias in Federal Government buildings and recreation facilities in federal parks. It claims exemption from taxation by the District of Columbia government, on the ground that it is an exclusively charitable organization. Specifically, in these cases, it claims exemption from franchise, motor vehicle, and personal property taxes.

Petitioner is not a Government-owned or -operated organization. It is non-profit in the sense that none of its earnings can inure to the benefit of any single private individual. The question is whether it is also…