District of Columbia v. George Washington University

D.C. Circuit

District of Columbia v. George Washington University

262 F.2d 36, 104 U.S. App. D.C. 324

CourtCourt of Appeals for the D.C. Circuit

DecidedDecember 4, 1958

DocketNos. 14520, 14521

StatusPublished

Cited by4 cases

This text of 262 F.2d 36 (District of Columbia v. George Washington University) is published on Counsel Stack Legal Research, covering Court of Appeals for the D.C. Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

District of Columbia v. George Washington University, 262 F.2d 36, 104 U.S. App. D.C. 324 (D.C. Cir. 1958).

Pincite

Opinion

PER CURIAM.

Prior to the assessment day of July 1, 1957, the George Washington University had purchased two buildings which required remodeling before they could be used for university purposes. On that day, the alteration of one of the buildings was actually in progress, and on the other preliminary work was being done which was necessary to prepare it for remodeling.

The District of Columbia Tax Court held applicable the provision of § 47-801a(j), D.C.Code (1951), which exempts from taxation “Buildings belonging to and operated by” institutions such as George Washington University. The District of Columbia appeals.

We find no error.

Affirmed.

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