Legal Opinion
District of Columbia v. Catholic University of America
District of Columbia Court of Appeals
Decided January 17, 1979No. 11580PublishedCited by 24 opinions
1Opinion of the Court
MACK, Associate Judge:
This appeal comes to us from the Tax Division of the Superior Court. The sole question presented is whether real property located on Lot 804, Square 3894 (Campus School) and Parcel 135/70 (Brady Hall) owned by appellee, Catholic University, is entitled to tax exempt status for the fiscal years 1975 and 1976 as buildings “belonging to and operated by” a university within the meaning of D.C. Code 1973, § 47-801a(j). 1 The trial court found that Campus School was so exempt for both years, and that Brady Hall was exempt at the rates of ninety percent and ninety-nine percent…
2Cases cited15 opinions
- M. A. P. v. RyanDistrict of Columbia Court of Appeals · 1971
- Manhattan General Equipment Co. v. Commissioner of Internal RevenueSupreme Court of the United States · 1936
- National Automatic Laundry and Cleaning Council v. George P. Shultz, Secretary, U. S. Department of LaborCourt of Appeals for the D.C. Circuit · 1971
- Sylvia H. Thompson v. Clark M. Clifford, as Secretary of DefenseCourt of Appeals for the D.C. Circuit · 1968
- McIntosh v. WashingtonDistrict of Columbia Court of Appeals · 1978
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3Cited by24 opinions
- United States Parole Commission v. NobleDistrict of Columbia Court of Appeals · 1997
- Dankman v. District of Columbia Board of Elections & EthicsDistrict of Columbia Court of Appeals · 1981
- DeLevay v. District of Columbia Rental Accommodations CommissionDistrict of Columbia Court of Appeals · 1980
- District of Columbia v. Pierce Associates, Inc.District of Columbia Court of Appeals · 1983
- Davis v. University of the District of ColumbiaDistrict of Columbia Court of Appeals · 1992
19 more not listed; retrieve them via the Exa API.