Legal Opinion
Wisconsin Evangelical Lutheran Synod v. Regis
Supreme Court of Iowa
Decided May 11, 1972No. 54785PublishedCited by 15 opinions
1Opinion of the Court
REYNOLDSON, Justice.
Plaintiff appealed to district court when the Des Moines City Assessor and Board of Review denied tax exemption on a residence owned by plaintiff and furnished by an affiliated church to a day school teacher as part of his employment compensation. Trial court, relying on decisions of this court in Trustees of Griswold College v. State of Iowa, 46 Iowa 275 (1877) and Trinity Lutheran Church of Des Moines v. Browner, 255 Iowa 197, 121 N.W.2d 131 (1963) reversed and allowed the exemption. Defendants appeal to this court and we reverse.
Lincoln Heights Evangelical Lutheran…
2Cases cited9 opinions
- Walz v. Tax Comm'n of City of New YorkSupreme Court of the United States · 1970
- Trustees of Griswold College v. StateSupreme Court of Iowa · 1877
- Township of Teaneck v. Lutheran Bible InstituteSupreme Court of New Jersey · 1955
- MacMurray College v. WrightIllinois Supreme Court · 1967
- Readlyn Hospital v. HothSupreme Court of Iowa · 1937
4 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Matter of Estate of BlivenSupreme Court of Iowa · 1975
- Dow City Senior Citizens Housing, Inc. v. Board of ReviewSupreme Court of Iowa · 1975
- Congregation B'Nai Jeshurun v. Board of ReviewSupreme Court of Iowa · 1981
- Evangelical Lutheran Good Samaritan Society v. Board of Review of Des MoinesSupreme Court of Iowa · 1972
- Parshall Christian Order v. BD. OF R., ETC.Supreme Court of Iowa · 1982
10 more not listed; retrieve them via the Exa API.