District of Columbia v. The Brookings Institution

Under the District of Columbia Code, real property exempt from taxation includes “Buildings belonging to and used in carrying on the purposes and activities of” several named organizations, including the Brookings Institution. D.C.Code (1951) § 47-801a(k). Section 47-801a(r) (1) exempts from taxation “Grounds belonging to and reasonably required and actually used for the carrying on of the activities and purposes” of these organizations.

The Brookings Institution owns the house in which its President lives. He is expected to use the house for the Institution’s purposes. He does some official…