Legal Opinion
National Medical Ass'n v. District of Columbia
District of Columbia Court of Appeals
Decided July 28, 1992No. 90-TX-1157PublishedCited by 11 opinions
1Opinion of the Court
STEADMAN, Associate Judges:
The National Medical Association (“NMA”) is a nonprofit corporation with its national headquarters located in a building owned by it at 1012 — 10th Street, N.W., in the District of Columbia. The issue before us is whether this real estate is exempt from real property taxes. Both the District of Columbia Department of Finance and Revenue and the Tax Division of the Superior Court have determined that NMA is not entitled to the exemption it seeks. We affirm.
I
The relevant facts are not in dispute and we quote verbatim from the opinion of the trial court.
“The NMA is a…
2Cases cited4 opinions
- Parreco v. District of Columbia Rental Housing CommissionDistrict of Columbia Court of Appeals · 1989
- Conference of Major Religious Superiors of Women, Inc. v. District of ColumbiaCourt of Appeals for the D.C. Circuit · 1965
- Bethel Pentecostal Tabernacle, Inc. v. District of ColumbiaDistrict of Columbia Court of Appeals · 1954
- Young Men's Christian Ass'n v. District of ColumbiaDistrict Court, District of Columbia · 1953
3Cited by11 opinions
- In Re HallmarkDistrict of Columbia Court of Appeals · 2003
- District of Columbia v. Helen Dwight Reid Educational FoundationDistrict of Columbia Court of Appeals · 2001
- District of Columbia Office of Tax & Revenue v. Bae System Enterprise System Inc.District of Columbia Court of Appeals · 2012
- 1137 19th Street Associates, Ltd. Partnership v. District of ColumbiaDistrict of Columbia Court of Appeals · 2001
- District of Columbia v. Cato InstituteDistrict of Columbia Court of Appeals · 2003
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