Legal Opinion
Trustees of Iowa College v. Baillie
Supreme Court of Iowa
Decided January 9, 1945No. 46497PublishedCited by 11 opinions
1Opinion of the Court
This action is based upon subsection 11 of section 6944, Code of Iowa, 1939, which exempts from taxation:
"Real estate owned by any educational institution of this state as a part of its endowment fund, to the extent of one hundred sixty acres in any civil township."
The real estate here involved is a quarter block in Des Moines upon which are two buildings, one occupied by the J.C. Penney department store and the other by the F. W. Grand ten-cent store. The buildings were owned by Benjamin A. Younker, Rachel Younker, and Lytton M. Younker. They owned all the ground except a strip forty-four…
2Cases cited13 opinions
- St. Joseph's Hospital v. BennettNew York Court of Appeals · 1939
- Young Men's Christian Ass'n v. Lancaster CountyNebraska Supreme Court · 1921
- Board of Home Missions & Church Extension of the Methodist Episcopal Church v. PhiladelphiaSupreme Court of Pennsylvania · 1920
- Readlyn Hospital v. HothSupreme Court of Iowa · 1937
- Ellsworth College v. Emmet CountySupreme Court of Iowa · 1912
8 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- State v. WilsonSupreme Court of Iowa · 1945
- South Iowa Methodist Homes, Inc. v. Board of ReviewSupreme Court of Iowa · 1965
- Jones v. Iowa State Tax CommissionSupreme Court of Iowa · 1956
- United States v. West View Grain CompanyDistrict Court, N.D. Iowa · 1960
- Cornell College v. Board of Review of Tama CountySupreme Court of Iowa · 1957
6 more not listed; retrieve them via the Exa API.