Legal Opinion
District of Columbia v. Catholic Education Press, Inc.
Court of Appeals for the D.C. Circuit
Decided December 8, 1952No. 10835_1PublishedCited by 3 opinions
1Opinion of the Court
WILBUR IC. MILLER, Circuit Judge.
The District of Columbia petitions for review of a decision of its Board of Tax Appeals that' the personal property of Catholic Education Press, Inc., is exempt from taxation under § 47-1208, D.C.Code 1940, the pertinent part of which follows:
“The following personal property shall be exempt from taxation.
“First. The personal property of all library, benevolent, charitable, and scientific institutions incorporated under the laws of the United States or of the District of Columbia and not conducted for private gain.”
The Press is a non-profit, non-stock…
2Cases cited10 opinions
- Assessors of Boston v. Garland School of Home MakingMassachusetts Supreme Judicial Court · 1937
- United States v. Proprietors of Social Law LibraryCourt of Appeals for the First Circuit · 1939
- Board of Trustees of Lawrence University v. Outagamie CountyWisconsin Supreme Court · 1912
- Hazen v. National Rifle Ass'n of AmericaCourt of Appeals for the D.C. Circuit · 1938
- Detroit Home & Day School v. City of DetroitMichigan Supreme Court · 1889
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3Cited by3 opinions
- District of Columbia v. Catholic Education Press, Inc.Court of Appeals for the D.C. Circuit · 1952
- District of Columbia v. National Wildlife FederationCourt of Appeals for the D.C. Circuit · 1954
- District of Columbia v. The National Shrine of the Immaculate Conception, Inc.Court of Appeals for the D.C. Circuit · 1963