Legal Opinion
State v. Willmar Hospital, Inc.
Supreme Court of Minnesota
Decided February 6, 1942No. 32,919PublishedCited by 20 opinions
1Opinion of the Court
Peterson, Justice.
This is a proceeding to enforce payment of delinquent personal property taxes for the year 1939. The citation was issued against the Willmar Hospital, Incorporated. At the trial Branton Foundation, Incorporated, was substituted as defendant.
Defendant interposed the defense that it is an institution of purely public charity and as such is exempt from taxation under Minn. Const. art. 9, § 1.
Prior to April 29, 1939, the property in question was owned by the Willmar Hospital, Incorporated, a corporation organized for private profit and controlled by Dr. B. J. Branton, Dr. A. F.…
2Cases cited7 opinions
- Bistline v. BassettIdaho Supreme Court · 1928
- Jones, Treas. v. ConnOhio Supreme Court · 1927
- College v. State Board of Tax AppealsSupreme Court of New Jersey · 1936
- City of San Antonio v. Santa Rosa InfirmaryCourt of Appeals of Texas · 1923
- Carteret Academy v. State Board of Taxes & AssessmentSupreme Court of New Jersey · 1923
2 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Christian Business Men's Committee of Minneapolis, Inc. v. StateSupreme Court of Minnesota · 1949
- Camping and Education Foundation v. StateSupreme Court of Minnesota · 1969
- North Star Research Institute v. County of HennepinSupreme Court of Minnesota · 1975
- Village of Hibbing v. Commissioner of TaxationSupreme Court of Minnesota · 1944
- Care Institute, Inc.-Roseville v. County of RamseySupreme Court of Minnesota · 2000
15 more not listed; retrieve them via the Exa API.