Legal Opinion
Calvary Baptist Church Extension Ass'n v. District of Columbia
Court of Appeals for the D.C. Circuit
Decided December 9, 1946No. 9285PublishedCited by 5 opinions
1Opinion of the CourtGroner, C. J.
The case involves the right of the District of Columbia to tax the property of petitioner, a universally recognized religious organization, for the fiscal year ending June 30, 1945. The Board of Tax Appeals concluded that a portion of the property involved was not exempt under Section 801a(n) of the tax law,1 and accordingly sustained the tax as to such portion. The Board also held that the ownership and use of the property did not coincide in the same organization so as to entitle it to exemption under Section 801a(q) of the law.2 But we believe the decision must turn upon the meaning…
2Cited by5 opinions
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- District of Columbia v. Maryland Synod of the Lutheran Church in AmericaDistrict of Columbia Court of Appeals · 1973
- District of Columbia v. Trustees of Amherst CollegeDistrict of Columbia Court of Appeals · 1986
- Trustees of the Nineteenth Street Baptist Church v. District of ColumbiaDistrict of Columbia Court of Appeals · 1977