District of Columbia v. The Brookings Institution

D.C. Circuit

District of Columbia v. The Brookings Institution

254 F.2d 955

CourtCourt of Appeals for the D.C. Circuit

DecidedMay 15, 1958

Docket14128

StatusPublished

This text of 254 F.2d 955 (District of Columbia v. The Brookings Institution) 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.

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District of Columbia v. The Brookings Institution, 254 F.2d 955 (D.C. Cir. 1958).

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Opinion

PER CURIAM.

Under the District of Columbia Code, real property exempt from taxation includes “Buildings belonging to and used in carrying on the purposes and activities of” several named organizations, including the Brookings Institution. D.C.Code (1951) § 47-801a(k). Section 47-801a(r) (1) exempts from taxation “Grounds belonging to and reasonably required and actually used for the carrying on of the activities and purposes” of these organizations.

The Brookings Institution owns the house in which its President lives. He is expected to use the house for the Institution’s purposes. He does some official work there, although his office is not there. He pays no rent. We think the District of Columbia Tax Court was right in ruling that the house and its yard are not subject to tax. Many cases, including e. g. Wheaton College v. Town of Norton, 232 Mass. 141, 122 N.E. 280, give support to this view. Cf. District of Columbia v. George Washington University, 95 U.S.App.D.C. 214, 221 F.2d 87; District of Columbia v. Church of the Pilgrims, 101 U.S.App.D.C. 68, 247 F.2d 59.

Affirmed.

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PER CURIAM.

Under the District of Columbia Code, real property exempt from taxation includes “Buildings belonging to and used in carrying on the purposes and activities of” several named organizations, including the Brookings Institution. D.C.Code (1951) § 47-801a(k). Section 47-801a(r) (1) exempts from taxation “Grounds belonging to and reasonably required and actually used for the carrying on of the activities and purposes” of these organizations.

The Brookings Institution owns the house in which its President lives. He is expected to use the house for the Institution’s purposes. He does some official work there, although his office is not there. He pays no rent. We think the District of Columbia Tax Court was right in ruling that the house and its yard are not subject to tax. Many cases, including e. g. Wheaton College v. Town of Norton, 232 Mass. 141, 122 N.E. 280, give support to this view. Cf. District of Columbia v. George Washington University, 95 U.S.App.D.C. 214, 221 F.2d 87; District of Columbia v. Church of the Pilgrims, 101 U.S.App.D.C. 68, 247 F.2d 59.

Affirmed.

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254 F.2d 955, Counsel Stack Legal Research, https://law.counselstack.com/opinion/district-of-columbia-v-the-brookings-institution-cadc-1958.

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