Legal Opinion
Congregational Home of District of Columbia v. District of Columbia
Court of Appeals for the D.C. Circuit
Decided February 12, 1953No. 11459PublishedCited by 8 opinions
1Opinion of the Court
WILBUR K. MILLER, Circuit Judge.
The Congregational Home of the District of Columbia, a non-profit corporation, owns certain improved real estate used as a home for aged and infirm persons. Its property has for years been included in the annual assessment of real estate subject to taxation and has never been held to be exempt. An application for exemption filed with the Commissioners of the District of Columbia in 1943 was denied by them in 1945. A second application lodged with the Commissioners July 8, 1948, after the petitioner’s realty had been assessed for the then current fiscal year…
2Cases cited1 opinion
- Catholic Home for Aged Ladies, Inc. v. District of ColumbiaCourt of Appeals for the D.C. Circuit · 1947
3Cited by8 opinions
- National Graduate University v. District of ColumbiaDistrict of Columbia Court of Appeals · 1975
- Trustees of St. Paul Methodist Episcopal Church South v. District of ColumbiaCourt of Appeals for the D.C. Circuit · 1954
- Jewish War Veterans, U.S.A. National Memorial, Inc. v. District of ColumbiaCourt of Appeals for the D.C. Circuit · 1957
- Trustees of the Nineteenth Street Baptist Church v. District of ColumbiaDistrict of Columbia Court of Appeals · 1977
- Workshop Center of the Arts v. District of ColumbiaDistrict of Columbia Court of Appeals · 1958
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