*1 C.,D. with whom Mr. J. Edward Bur- Petitioner, COLUMBIA, OF DISTRICT roughs, Washington, C.,D. was on the v. brief, respondent. UNI- WASHINGTON The GEORGE VERSITY, Respondent. EDGERTON, Before WILBUR K. MILLER, Nos. 12290-12293. Judges. Appeals, Court of States United Columbia Circuit. PER CURIAM. Argued Jan. neighborhoods crowded 10, 1955. Decided Feb. George it carries on its which Rehearing In Banc Denied Petition Washington University oper- owns and 15, 1955. March ates automobile lots for the few

free use of a employees. bers and The District of Tax Court ruled that lots are from taxation exempts an Act of reasonably to and required and used for the car- rying organization any en- provisions

titled to of this Act.” Stat. 47-801a(r) Universities entitled to certain States, 1926, Southern Pacific Co. v. United L.Ed. *2 cer- 1090, “very acquire, anxious emptions Act. 47-801a(j). area, property v/e that of tain all the (j), §(cid:127) D.C.Code orderly develop- into the can that fits agree Tax Court. We University.” Up to within ment of the brought University members the years were or there the last two three its own work in staff to and from buildings grounds here the houses or on clearly for the be “used cars would the them, question, of at on or least some carrying and activities on the by Univer- which were the rented out poses” university.1 think We sity, realty and and the taxable lots, parking equally clear its however, Latterly, paid. taxes were its staff access of facilitate buildings razed, the such been have car- for the are used bers their free lots off and have been levelled rying on its and activities parking places provided for have been they congested where And in areas the use, University by own not the for its lots, not ab- are located these parking cars owned but the solutely necessary, are privilege has cars of those whom the Though quired”. of tax- the amount ques- can no been extended. There directly is small the ation involved parking space for the free aggregate complains the private employees automobiles such property exempt amount the Dis- of large, faculty great and is a conveni- members is trict is this burden- University acquire ence. If the can suf- are not some. But such considerations provide “grounds” ficient additional Congress. for the courts but parking space 1,000 similar free Affirmed. faculty employees more additional and members, they too bewill convenienced. Judge (dissent- majority correct, If the is this conveni- ing). by removing ence is to be achieved tax- property able and rolls government The District placing an additional tax on burden exempted Uni- already taxation from has versity-owned remaining taxpayers the of the Dis- parking such where is, trict. That such will be the re- employed are Congress, sult unless the when advised by the Uni- used and vehicles owned versity how its has been: would The court now itself. construed, shall vote increased federal certain lots extend the appropriations good for the District. A University used but case can be made out that result. 177 cars which are legislative- property however, private of certain Univer- I see As faculty sity employees members. and 47-801a scheme is clear. n (1951)1 provides that at least The record shows real “The employees 2,000 empt Co- approximately from taxation in the cent of following qualify for none could members lumbia shall be the * * buildings vehicles if own *.” of their other (}) n „ space. Ex- are under Subsection could furthermore, (r> empt District fears acquire for that rea- are will used, sonably required for- very purpose the same and withdraw carrying tax tax rolls ” * * * grounds.- University,, That the- to such shall be extended gz’ounds include, least, without foundation which will at fears not such may testimony buildings ai*e- from which the deduced “activities, Surely and. authorities are erected. record exemp statutory Whether or not a 1. 56 Stat. 1089 applicable. tion was University’s July to the poses” refer (r) (1) ma- if the that under Subsection extent to the operations such as recognized jority generally is here correct. “embrace *3 student.” relationship teacher argues The men- (j). the statute Where Subsection required” are purposes. for “reasonably required,” it grounds tions my view the edu- presently needed land to 3 refers strictly statute must be construed.2 When the cational Moreover, purpose of the statute used,” “actually grounds it talks about light in of the be ascertained fact be- are in means Judge “use test” mentioned Chief ing which some used and not in Groner Howard v. District day for educational will be used Columbia,3 means, said, he satisfying grounds, poses. the edu- But present “the use and not the intended purposes” “activities and cational quirement controlling.” in use the future which is (r) subsection come within my view, talking the 1942 Act was exempt. (1) , and are tax grounds “actually about used” for the (r) Congress next dealt subsection University, educational of the drawing grounds,” (2) with “additional private parking privately not about placing belong a as to the latter distinction owned cars even to category for which persons University. them a connected with the filing might granted upon be Congress Perhaps asked to should be setting application under oath a written Motor the District extend grounds are forth that such Parking Facility 19424 Act of Vehicle only for profit or sale “but not held for adaptations meet to with enlargement expansion of said Thus, parking facili- needs. organization.” employees, ties for students pose place a limitation was to provided on such basis as could be July 1, as of lands owned self-sustaining further, and result pos- Moreover, demonstrative 1942. Act, spirit in “no discrimina- recognized even status was sible taxable among privileges” in rates or Congress provided category, as to this users of the facilities. grounds” such “additional forthrightly required deal would be profit, thereon “taxes later be sold at problem. acquisi- year date of each exemp- upon which the I see no basis which no tax tion of such permit immediately construed paid tions statute become has been shall discretion, University in its sole de- payable, without interest” to due and Congressional limitation, spite previous profit of 50 cent of the net the extent many properties say how what and from the sale. The record does derived acquired and converted to tax shall be here not disclose whether the presently status, belonged owned shall as of involved July 1, rolls, in order acquired, withdrawn after as “ad- be grounds,” they the cars of do not ditional University personnel. If it can be for tax for 177 (2) done far as this record so discloses. 2,000. acquired done can be or owned as after Whether 11, 1946, 739, Aged denied certiorari Home for the v. District 2. Hebrew 53, U.S.App.D.C. Columbia, 91 L.Ed. 638. 67 142 F.2d 573. 40-801 seq. (1951). U.S.App.D.C. 40, F.2d et