Otis Lodge, Inc. v. Commissioner of Taxation
Supreme Court of Minnesota
1Opinion of the Court
Kelly, Justice.
Writ of certiorari to the Tax Court. Otis Lodge, Inc., seeks review of the Tax Court’s determination that the lodge’s opera tion is not “seasonal” within the meaning of Minn. St. 273.18. We reverse.
The stipulated facts indicate that Otis Lodge, Inc., owns approximately 260 acres of real estate in Itasca County. Most of the land is wooded. Improvements on the property include a winterized 21-unit motel, a dining room and cocktail lounge, an indoor swimming pool, a recreation room, 12 winterized cottages, 3 nonwinterized cottages, a golf course, a summer landing field, and a boat…
Also in this document: Per curiam.
2Cases cited8 opinions
- Johnstone v. RichardsonCalifornia Court of Appeal · 1951
- Bielke v. American Crystal Sugar Co.Supreme Court of Minnesota · 1939
- ATLAS ASSUR. CO. LTD. v. State of CaliforniaCalifornia Court of Appeal · 1951
- Lentz v. PearsonSupreme Court of Minnesota · 1956
- Minnesota State Federation of Labor ex rel. Affiliated Organization v. Land O' Lakes Creameries, Inc.Supreme Court of Minnesota · 1955
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3Cited by14 opinions
- McLINN v. FJORDCourt of Appeals for the Ninth Circuit · 1984
- State v. EngholmSupreme Court of Minnesota · 1980
- State v. DiedrichCourt of Appeals of Minnesota · 1987
- Churchill v. F/V FjordCourt of Appeals for the Ninth Circuit · 1984
- Lilja v. County of WrightSupreme Court of Minnesota · 1976
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