Legal Opinion

McFarland v. Keenan

South Dakota Supreme Court

Decided September 10, 1957No. File 9639PublishedCited by 9 opinions

1Opinion of the CourtSmith, P.J.

Whether the County Commissioners of Codington County erred in refusing to abate the 1955 taxes levied on real property which was conveyed by appellant on May 27, 1955, to a religious corporation, and which has since been used by it for religious purposes, is the sole question presented to us by this appeal.

Prior to May 27, 1955, the real property in question, located in Watertown, South Dakota, was owned by the appellant above named. On that date he conveyed to “The First Congregational Church of Watertown, Codington County, South Dakota” and since then the church has used the property as its…

2Cases cited13 opinions

  1. United States v. AlabamaSupreme Court of the United States · 1941
  2. County of Martin v. DrakeSupreme Court of Minnesota · 1889
  3. State ex rel. Eveland v. EricksonSouth Dakota Supreme Court · 1921
  4. Wood v. McCook Water-Works Co.Nebraska Supreme Court · 1914
  5. C. A. Wagner Construction Co. v. City of Sioux FallsSouth Dakota Supreme Court · 1947

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

3Cited by9 opinions

  1. Lather v. Huron CollegeSouth Dakota Supreme Court · 1987
  2. Robinson v. District of ColumbiaDistrict of Columbia Court of Appeals · 1977
  3. South Dakota Farm Bureau, Inc. v. HazeltineDistrict Court, D. South Dakota · 2002
  4. Salvation Army v. BarnettSouth Dakota Supreme Court · 1963
  5. Territory of Alaska v. American Can Co.Court of Appeals for the Ninth Circuit · 1959

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

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