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DISTRICT OF COLUMBIA v. NATIONAL PARKS ASSOCIATION

No. 24026.

444 F.2d 963 (1971)

DISTRICT OF COLUMBIA, Petitioner, v. NATIONAL PARKS ASSOCIATION, Respondent.

United States Court of Appeals, District of Columbia Circuit.

Decided April 27, 1971.

Attorney(s) appearing for the Case

Mr. Henry E. Wixon, Asst. Corporation Counsel, with whom Messrs. Hubert B. Pair, Acting Corporation Counsel at the time the brief was filed, and Robert C. Findlay, Asst. Corporation Counsel, were on the brief, for petitioner. Mr. Charles T. Duncan, Corporation Counsel at the time the record was filed, also entered an appearance for petitioner.

Mr. James B. Blinkoff, Washington, D. C., for respondent. Mr. David E. Birenbaum, Washington, D. C., was on the brief for respondent.

Before VAN DUSEN, Circuit Judge, U. S. Court of Appeals for the Third Circuit, and MacKINNON and WILKEY, Circuit Judges.

PER CURIAM:

The District of Columbia appeals from a decision of the District of Columbia Tax Court cancelling a $2,706.00 real property tax assessment for the fiscal year 1969 against a building belonging to the National Parks Association.1

Late in 1967 the Association purchased its Washington headquarters building from another institutional owner and applied to the District for exemption from real property tax. Upon being refused...

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