Simpson Memorial Methodist Church v. District of Columbia

PRETTYMAN, Circuit Judge.

This is a petition to review a decision of the Board of Tax Appeals for the District of Columbia in a real estate tax case. The petitioner is a religious corporation organized under the District of Columbia Code. 1 Prior to 1950 it had owned five lots. On the two southernmost lots its church building was located. On the northernmost lot its parsonage was located. Between the church and the parsonage were two vacant lots, known as Nos. 816 and 817, which the Church had owned for many years. In November, 1950, the Church sold the church building, with the lots on which…