District of Columbia v. Chevrah Tifereth Israel

FAHY, Circuit Judge.

The factual situation essential to understand the legal problem may be explained somewhat briefly. Chevrah Tife-reth Israel, referred to as the taxpayer, is a religious corporation. It owned land described as Lots 800 and 806 in Square 2665 in the District of Columbia. The lots were contiguous. On Lot 800 there was a synagogue where religious services were conducted regularly. Lot 806, with which we are concerned, was exempted from real estate taxes for the years 1944-1958 under the provisions of the District of Columbia Code applicable to “additional grounds” belonging to…