Conference of Major Religious Superiors of Women, Inc. v. District of Columbia

Petitioner here seeks review of a decision of the District of Columbia Tax Court. The latter had affirmed the action of the District’s assessing authority in denying a claim for refund of a deed rec-ordation tax of $840 assessed on a deed to the petitioner conveying certain property known as Lot 20, Square 66, at 2158 Florida Avenue, N. W., in the city of Washington. The principal question is whether petitioner is entitled to an exemption from the recordation tax as an “organization” “which [is] charged with the administration, coordination, or unification of activities, locally or otherwise,…