District of Columbia v. The George Washington University

243 F.2d 246

Opinions

PER CURIAM.

In February 1955 we held that automobile parking spaces belonging to George Washington University, and used without fee by members of its faculty and staff, were “reasonably required and actually used for carrying on of the activities” of the University, within the meaning of an Act of Congress creating tax exemptions. 56 Stat. 1090, § 1, Par. (r) (1), D.C.Code 1951, § 47-801a(r) (1). We said: “in the congested areas where they are located these lots, though not absolutely necessary, are ‘reasonably required’.”

We also said: “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.” District of Columbia v. George Washington University, 95 U.S.App.D.C. 214, 215, 221 F.2d 87, 88. Congress has not amended the law.

We now agree with the Tax Court of the District of Columbia that the principle of the previous case applies to parking spaces owned by the University and rented to students for a nominal fee of 20 cents a half-day. This is not shown to exceed the cost of operation. .The record does not show, and we do not .think it material, how many spaces the University provides.

Affirmed.