Legal Opinion

Camping and Education Foundation v. State

Supreme Court of Minnesota

Decided January 10, 1969No. 41280PublishedCited by 41 opinions

1Opinion of the Court

Nelson, Justice.

Plaintiff, chartered as a nonprofit corporation under the laws of Ohio, appeals from a judgment of the District Court of Koochiching County entered November 20, 1967, denying its petition for exemption from payment of real estate and personal property taxes.

Petitioner’s address and principal place of business is 7930 Indian Hill Road, Cincinnati, Ohio. It alleges that it is a nonprofit educational and charitable corporation and is exempt from state and Federal income taxes because of its educational and charitable purposes. It has been certified as a foreign corporation doing…

2Cases cited16 opinions

  1. Boston Symphony Orchestra, Inc. v. Board of AssessorsMassachusetts Supreme Judicial Court · 1936
  2. Christian Business Men's Committee of Minneapolis, Inc. v. StateSupreme Court of Minnesota · 1949
  3. State v. Carleton CollegeSupreme Court of Minnesota · 1923
  4. Graphic Arts Educational Foundation, Inc. v. StateSupreme Court of Minnesota · 1953
  5. Junior Achievement of Greater Minneapolis, Inc. v. StateSupreme Court of Minnesota · 1965

11 more not listed; retrieve them via the Exa API.

3Cited by41 opinions

  1. North Star Research Institute v. County of HennepinSupreme Court of Minnesota · 1975
  2. Care Institute, Inc.-Roseville v. County of RamseySupreme Court of Minnesota · 2000
  3. Rio Vista Non-Profit Housing Corp. v. County of RamseySupreme Court of Minnesota · 1979
  4. Mayo Foundation v. Commissioner of RevenueSupreme Court of Minnesota · 1975
  5. Sprint Spectrum LP v. Commissioner of RevenueSupreme Court of Minnesota · 2004

36 more not listed; retrieve them via the Exa API.

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