The Service Schools Foundation v. District of Columbia

U.S. Court of Appeals for the D.C. Circuit
The Service Schools Foundation v. District of Columbia, 251 F.2d 373 (D.C. Cir. 1957)
102 U.S. App. D.C. 132; 1957 U.S. App. LEXIS 4235

The Service Schools Foundation v. District of Columbia

Opinion

PER CURIAM.

On these petitions for review of a decision . of the District of Columbia Tax Court the question is whether for the fiscal year 1957 petitioner was entitled to exemption from real property taxes assessed against property belonging to and used by it as a school. The exemption is claimed under sections 47-801a(j). and 47-801a(r) (1), D.C.Code (1951), as against property óf a school “not organized or operated for private gain.” Limiting our decision to the factual situation as it existed July 1, 1956, and disregarding as not then relevant amendments thereafter made to petitioner’s charter and, by-laws, and disregarding also the reference made to said amendments in the opinion of the Tax Court, we affirm on the other grounds stated in said opinion.

Affirmed.

Reference

Full Case Name
The SERVICE SCHOOLS FOUNDATION, Petitioner, v. DISTRICT OF COLUMBIA, Respondent
Cited By
1 case
Status
Published