District of Columbia v. The George Washington University

In the crowded neighborhoods in which it carries on its work, George Washington University owns and operates automobile parking lots for the free use of a few of its faculty members and employees. The District of of Columbia Tax Court ruled that the lots are exempted from taxation by an Act of Congress which exempts “Grounds belonging to and reasonably required and actually used for the carrying on of the activities and purposes of any institution or organization entitled to exemption under the provisions of this Act.” 56 Stat. 1090, Par. (r) (1), D.C.Code 1951, § 47-801a(r) (1). Universities…