District of Columbia v. The George Washington University

D.C. Circuit

District of Columbia v. The George Washington University

221 F.2d 87

CourtCourt of Appeals for the D.C. Circuit

DecidedMarch 15, 1955

Docket12290-12293_1

StatusPublished

Cited by6 cases

This text of 221 F.2d 87 (District of Columbia v. The 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.

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District of Columbia v. The George Washington University, 221 F.2d 87 (D.C. Cir. 1955).

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PER CURIAM.

In the crowded neighborhoods in which it carries on its work, George Washington University owns and operates automobile parking lots for the free use of a few of its faculty members and employees. The District of of Columbia Tax Court ruled that the lots are exempted from taxation by an Act of Congress which exempts “Grounds belonging to and reasonably required and actually used for the carrying on of the activities and purposes of any institution or organization entitled to exemption under the provisions of this Act.” 56 Stat. 1090, Par. (r) (1), D.C.Code 1951, § 47-801a(r) (1). Universities are entitled to certain ex[88]*88emptions under the Act. 56 Stat. 1090, Par. (j), D.C.Code 1951, §• 47-801a(j).

We agree with the Tax Court. If the University brought members of its staff to and from work in its own cars, clearly the cars would be “used for the carrying on of the activities and purposes” of the university.¹ We think it equally clear that its parking lots, which facilitate access of its staff members to their work, are used for the carrying on of its activities and purposes. And in the congested areas where they are located these lots, though not absolutely necessary, are “reasonably required”. Though the amount of taxation directly involved is small the District complains that the aggregate amount of exempt property in the District is large, and that this is burdensome. But such considerations are not for the courts but for Congress.

Affirmed.

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PER CURIAM.

In the crowded neighborhoods in which it carries on its work, George Washington University owns and operates automobile parking lots for the free use of a few of its faculty members and employees. The District of of Columbia Tax Court ruled that the lots are exempted from taxation by an Act of Congress which exempts “Grounds belonging to and reasonably required and actually used for the carrying on of the activities and purposes of any institution or organization entitled to exemption under the provisions of this Act.” 56 Stat. 1090, Par. (r) (1), D.C.Code 1951, § 47-801a(r) (1). Universities are entitled to certain ex[88]*88emptions under the Act. 56 Stat. 1090, Par. (j), D.C.Code 1951, §• 47-801a(j).

We agree with the Tax Court. If the University brought members of its staff to and from work in its own cars, clearly the cars would be “used for the carrying on of the activities and purposes” of the university.¹ We think it equally clear that its parking lots, which facilitate access of its staff members to their work, are used for the carrying on of its activities and purposes. And in the congested areas where they are located these lots, though not absolutely necessary, are “reasonably required”. Though the amount of taxation directly involved is small the District complains that the aggregate amount of exempt property in the District is large, and that this is burdensome. But such considerations are not for the courts but for Congress.

Affirmed.

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221 F.2d 87, Counsel Stack Legal Research, https://law.counselstack.com/opinion/district-of-columbia-v-the-george-washington-university-cadc-1955.

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