District of Columbia v. The George Washington University

In February 1955 we held that automobile parking spaces belonging to George Washington University, and used without fee by members of its faculty and staff, were “reasonably required and actually used for carrying on of the ac*247tivities” of the University, within the meaning of an Act of Congress creating tax exemptions. 56 Stat. 1090, § 1, Par. (r) (1), D.C.Code 1951, § 47-801a(r) (1). We said: “in the congested areas where they are located these lots, though not absolutely necessary, are ‘reasonably required’.”

We also said: “Though the amount of taxation directly involved is small the…