Bethel Pentecostal Tabernacle, Inc. v. District of Columbia

HOOD, Associate Judge.

Appellant, a religious corporation, paid under protest real estate taxes assessed by the District of ’Columbia for the fiscal year beginning July 1, 1948, and has sued to recover the amount paid. It claims that the property was exempt from taxation under Code 1951, 47-801a, which provides: “The real property exempt from taxation in the District of Columbia shall be the following and none other: * * *. (m) Churches, including buildings and structures reasonably necessary and usual in the performance of the activities of the church. A church building is one primarily and…