Legal Opinion

Albuquerque Alumnæ Ass'n of Kappa Kappa Gamma Fraternity v. Tierney

New Mexico Supreme Court

Decided February 15, 1933No. 3835PublishedCited by 15 opinions

1Opinion of the Court

WATSON, Chief Justice.

Appellant sued to enjoin collection of taxes, claiming that the property assessed is exempt.

The material findings may be thus summarized: Appellant is incorporated under 1929 Comp. St. § 32-506, authorizing the organization of “a corporation for religious, benevolent, charitable, scientific or literary purposes, or for the establishment of colleges, academies, seminaries, churches or libraries.'’ The' property in question is held in legal ownex-ship by appellant, but purely in trust for the use of the active membership of Kappa Kappa Gamma as a chapter house at the…

2Cases cited9 opinions

  1. Yale University v. Town of New HavenSupreme Court of Connecticut · 1899
  2. President & Fellows of Harvard College v. Assessors of CambridgeMassachusetts Supreme Judicial Court · 1900
  3. Beta Theta PI Corp. v. Board of Com'rs of Cleveland CountySupreme Court of Oklahoma · 1925
  4. City of Chicago v. University of ChicagoIllinois Supreme Court · 1907
  5. People Ex Rel. Hesterman v. North Central CollegeIllinois Supreme Court · 1929

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3Cited by15 opinions

  1. Church Divinity School of Pacific v. County of AlamedaCalifornia Court of Appeal · 1957
  2. Mountain View Homes, Inc. v. State Tax CommissionNew Mexico Supreme Court · 1967
  3. Sims v. VosburgNew Mexico Supreme Court · 1939
  4. Dillard v. New Mexico State Tax CommissionNew Mexico Supreme Court · 1948
  5. NRA Special Contribution Fund v. Board of County CommissionersNew Mexico Court of Appeals · 1979

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