United States v. Tax Commission

These are cross appeals from a determination, after trial before the court alone by Special Referee, in a tax certiorari proceeding. The determination reduced the assessments. But the result was achieved by first increasing the assessments and then deducting a sum greater than the allowed increase for a portion of the property found by the court to be exempt from local taxation because it was Federal property. Petitioner government tenant contends that the court had no power to increase the assessments and that the improvements *292made by .the government tenant were exempt from local taxation,…