Trustees of the Nineteenth Street Baptist Church v. District of Columbia

PAIR, Associate Judge, Retired,

dissenting:

The sole question on this appeal is whether the Tax Division of the Superior Court had jurisdiction of this tax dispute. Because in my opinion no valid tax has been assessed in this case, I would reverse and remand with direction to proceed to disposition on the merits.

The facts are not in dispute and a short statement should be sufficient to put this *665dissent in perspective. Appellant (the church) carried on its religious activity for many years in tax exempt real property at 19th and Eye Streets, N.W. in the District of Columbia.1 In December 1974,…