Legal Opinion
International Foundation of Employee Benefit Plans, Inc. v. City of Brookfield
Court of Appeals of Wisconsin
Decided February 26, 1980No. 78-455PublishedCited by 15 opinions
1Opinion of the CourtBrown, J.
International Foundation of Employee Benefit Plans, Inc. is seeking to be declared an “educational association” entitling it to an exemption from property taxes pursuant to sec. 70.11(4), Stats. After a trial by jury, the trial court entered a judgment against International Foundation. We affirm the trial court’s judgment and hold that International Foundation is not an educational association as contemplated by the statute.
This case reaches the appellate courts for the third time. The first case, National Foundation v. Brookfield, 65 Wis.2d 263, 222 N.W.2d 608 (1974), was an appeal by…
2Cases cited24 opinions
- Boston Chamber of Commerce v. Assessors of BostonMassachusetts Supreme Judicial Court · 1944
- Engineers & Scientists of Milwaukee, Inc. v. City of MilwaukeeWisconsin Supreme Court · 1968
- North Star Research Institute v. County of HennepinSupreme Court of Minnesota · 1975
- Association of the Bar of New York v. LewisohnNew York Court of Appeals · 1974
- Milwaukee Protestant Home for the Aged v. City of MilwaukeeWisconsin Supreme Court · 1969
19 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Janesville Community Day Care Center, Inc. v. SpodenCourt of Appeals of Wisconsin · 1985
- Trustees of Indiana University v. Town of RhineCourt of Appeals of Wisconsin · 1992
- International Foundation of Employee Benefit Plans, Inc. v. City of BrookfieldWisconsin Supreme Court · 1981
- Comptroller of the Treasury v. Maryland State Bar Ass'nCourt of Appeals of Maryland · 1989
- Kickers of Wisconsin, Inc. v. City of MilwaukeeCourt of Appeals of Wisconsin · 1995
10 more not listed; retrieve them via the Exa API.