Legal Opinion
Hebrew Home for Aged v. District of Columbia
Court of Appeals for the D.C. Circuit
Decided May 8, 1944No. 8622PublishedCited by 11 opinions
1Opinion of the CourtEdgerton, J.
The Hebrew Home for the Aged asks review of a decision of the Board of Tax Appeals for the District of Columbia which upheld tax assessments for 1941 and the first half 1942.
According to the Board’s findings, both the Home and the Jewish Social Service Agency are public charities. In 1939 the Home leased land to the Agency for twenty years. The lessee agreed to pay a nominal rent of $1 a year and to erect a building in accordance with plans and specifications to be approved by the lessor. “At the expiration of the term” this building was to “be and become the property of the lessor.” A…
2Cases cited5 opinions
- Gibbons v. District of ColumbiaSupreme Court of the United States · 1886
- People Ex Rel. International Navigation Co. v. BarkerNew York Court of Appeals · 1897
- Kutter v. SmithSupreme Court of the United States · 1865
- National Rifle Ass'n of America v. YoungCourt of Appeals for the D.C. Circuit · 1943
- Combined Congregations v. DentCourt of Appeals for the D.C. Circuit · 1943
3Cited by11 opinions
- Conference of Major Religious Superiors of Women, Inc. v. District of ColumbiaCourt of Appeals for the D.C. Circuit · 1965
- District Unemployment Compensation Board v. Security Storage Co.District of Columbia Court of Appeals · 1976
- Washington Chapter of American Institute of Banking v. District of ColumbiaCourt of Appeals for the D.C. Circuit · 1953
- Paulina Lake Historic Cabin Owners Ass'n v. U.S.D.A. Forest ServiceDistrict Court, D. Oregon · 1983
- Bethel Pentecostal Tabernacle, Inc. v. District of ColumbiaDistrict of Columbia Court of Appeals · 1954
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