Legal Opinion

Trustees of the Grand Lodge of Free & Accepted Masons v. Cunningham

Wisconsin Supreme Court

Decided January 7, 1957PublishedCited by 3 opinions

1Opinion of the CourtWingert, J.

Exemption is claimed by appellant under sec. 72.04 (1), Stats. 1953, the material parts of which are as follows:

“The following exemptions from the tax are hereby allowed :
“(1) All property transferred ... to corporations or voluntary associations organized under the laws of this state, solely for religious, humane, charitable, or educational purposes, . . . which shall use the property so transferred exclusively for the purposes of their organization, within the state, and all property transferred to banks or trust companies of this state, or to individuals residing in this state, as…

2Cases cited5 opinions

  1. Danforth v. City of OshkoshWisconsin Supreme Court · 1903
  2. Salvation Army v. Appleton State BankWisconsin Supreme Court · 1946
  3. Missionary Association of Catholic Women v. Department of TaxationWisconsin Supreme Court · 1953
  4. State v. First National Bank & Trust Co.Wisconsin Supreme Court · 1943
  5. Estate of PingelWisconsin Supreme Court · 1943

3Cited by3 opinions

  1. Board of Trustees v. FarrowWisconsin Supreme Court · 1966
  2. (1973), Wisconsin Attorney General Reports1973
  3. Milwaukee Lodge Benevolent & Protective Order of Elks 46 v. First National Bank in OshkoshWisconsin Supreme Court · 1965

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