Legal Opinion

Land O' Lakes Dairy Co. v. Village of Sebeka

Supreme Court of Minnesota

Decided March 12, 1948No. 34,519PublishedCited by 27 opinions

1Opinion of the Court

1 Reported in 31 N.W.2d 660.

2 Certiorari denied by U.S. Supreme Court June 14, 1948. Appeal from an order sustaining the demurrers of defendants to the amended complaint.

This is an action by Land O' Lakes Dairy Company, a corporation, hereinafter called the dairy company, against the village of Sebeka and others, under the declaratory judgments act, praying that certain property, consisting of a milk dehydration plant in the village of Sebeka and personal property connected therewith, be adjudged exempt from taxation as belonging to the United States.

The facts stated in the complaint are…

2Cases cited20 opinions

  1. M'culloch v. State of MarylandSupreme Court of the United States · 1819
  2. Kariher's Petition (No. 1)Supreme Court of Pennsylvania · 1925
  3. In Re Petition of S. R. A. Inc.Supreme Court of Minnesota · 1945
  4. Bell Telephone Company of Penna. v. LewisSupreme Court of Pennsylvania · 1933
  5. Tawes, Comptroller v. WilliamsCourt of Appeals of Maryland · 1941

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3Cited by27 opinions

  1. Land O' Lakes Dairy Co. v. County of WadenaSupreme Court of Minnesota · 1949
  2. Adelman v. OnischukSupreme Court of Minnesota · 1965
  3. Kmart Corp. v. County of StearnsSupreme Court of Minnesota · 2006
  4. BFW CO. v. County of RamseySupreme Court of Minnesota · 1997
  5. Continental Sales & Equipment Co. v. Town of StuntzSupreme Court of Minnesota · 1977

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