Legal Opinion
Washington Chapter of American Institute of Banking v. District of Columbia
Court of Appeals for the D.C. Circuit
Decided March 19, 1953No. 11509_1PublishedCited by 9 opinions
1Opinion of the Court
CLARK, Circuit Judge.
This case is before us on a petition for review of a decision of the District of Co lumbia Tax Court, 1 upholding an assessment of real estate taxes against certain property owned by petitioner. Petitioner claims that the real estate should be exempt under the provisions of Section 1 of the Act of December 24, 1942, 2 as property owned and operated for educational purposes.
There is no dispute as to the essential facts of the case. Petitioner, the Washington Chapter of the American Institute of Banking (to which we shall refer as “Chapter”) is a corporation organized under…
2Cases cited27 opinions
- City of Detroit v. Detroit Commercial CollegeMichigan Supreme Court · 1948
- Massachusetts General Hospital v. Inhabitants of BelmontMassachusetts Supreme Judicial Court · 1919
- Congregational Sunday School & Publishing Society v. Board of ReviewIllinois Supreme Court · 1919
- Hale v. State Bd. of Assessment and ReviewSupreme Court of the United States · 1937
- Carteret Academy v. State Board of Taxes & AssessmentSupreme Court of New Jersey · 1926
22 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- District of Columbia v. Helen Dwight Reid Educational FoundationDistrict of Columbia Court of Appeals · 2001
- McKee v. EvansAlaska Supreme Court · 1971
- Conference of Major Religious Superiors of Women, Inc. v. District of ColumbiaCourt of Appeals for the D.C. Circuit · 1965
- District Unemployment Compensation Board v. Security Storage Co.District of Columbia Court of Appeals · 1976
- Dulles v. JohnsonDistrict Court, S.D. New York · 1957
4 more not listed; retrieve them via the Exa API.