U.S. Court of Appeals for the D.C. Circuit, 1942

District of Columbia v. American Pharmaceutical Ass'n

U.S. Court of Appeals for the D.C. Circuit · Decided December 30, 1942 · Edgerton, Groner, Vinson

133 F.2d 43; 77 U.S. App. D.C. 94; 1942 U.S. App. LEXIS 2456 (Federal Reporter, Second Series)

Counsel

Mr. Glenn Simmon, Assistant Corporation Counsel, with whom Messrs. Richmond B. Keech, Corporation Counsel, and Vernon E. West, Principal Assistant Corporation Counsel, all of Washington, D. C., were on the brief, submitted the case upon the brief for appellants., Mr. Gilbert L. Hall, with whom Messrs. Walter C. Clephane and J. Wilmer Latimer, all of Washington, D. C., were on the brief, submitted the case upon the brief for appellee.

Cases that cite this one

3 later published cases cite this decision. The 2 that cite it most often are listed here.

De Rodulfa v. United States (D.C. Cir. 1972)
Cosby v. Shoemaker (D.C. 1943)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion of the Court

PER CURIAM.

The American Pharmaceutical Association is a non-stock, non-profit corporation. Its real estate in the District of Columbia had been exempted from general taxes from 1934 to 1941. In February of the latter year the Commissioners of the District of Columbia directed the Assessor to restore the property to a taxable status. Appellee then brought this suit to obtain a declaratory judgment that the property is used for educational purposes and therefore not taxable. The District Court denied the Commissioners’ motion to dismiss and we granted a special appeal.

After submission of the case the Congress, by an act approved December 24, 1942, c. 826, Pub.No. 846, 77th Cong., 2d. Sess. 56 Stat. 1089, D.C.Code 1940, § 47- — 801a et seq., settled the controversy by declaring this and other similar property in the District of Columbia not taxable. It follows that the order below should be affirmed, without costs.

Affirmed.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.