Legal Opinion
Bethel Convalescent Home, Inc. v. Town of Richfield
Wisconsin Supreme Court
Decided November 28, 1961PublishedCited by 12 opinions
1Opinion of the CourtBroadfoot, J.
The defendants seem to concede the institution operated by the plaintiff is a hospital for the purposes of this case. Therefore we do not make any determination in that respect. The sole issue presented to us is whether or not any part of the net earnings of the plaintiff inures to the benefit of any member.
In construing the provisions of sec. 70.11 (4m), Stats., we do so with a fundamental rule of tax law in mind. That rule, as stated in Madison Aerie No. 623 F. O. E. v. Madison (1957), 275 Wis. 472, 476, 82 N. W. (2d) 207, is as follows:
“Statutes exempting property from taxation are to be…
2Cases cited2 opinions
- Thomas v. Columbia Phonograph Co.Wisconsin Supreme Court · 1911
- Madison Aerie No. 623 Fraternal Order of Eagles, Inc. v. City of MadisonWisconsin Supreme Court · 1957
3Cited by12 opinions
- St. Luke's Hospital Ass'n v. City of MilwaukeeWisconsin Supreme Court · 1967
- Engineers & Scientists of Milwaukee, Inc. v. City of MilwaukeeWisconsin Supreme Court · 1968
- Milwaukee Protestant Home for the Aged v. City of MilwaukeeWisconsin Supreme Court · 1969
- Sisters of Saint Mary v. City of MadisonWisconsin Supreme Court · 1979
- Covenant Healthcare System, Inc. v. City of WauwatosaWisconsin Supreme Court · 2011
7 more not listed; retrieve them via the Exa API.