Legal Opinion
Evangelical Retirement Homes of Greater St. Louis, Inc. v. State Tax Commission
Supreme Court of Missouri
Decided April 16, 1984No. 65058PublishedCited by 44 opinions
1Opinion of the Court
*551GUNN, Judge.
The subject of this appeal is the charitable tax exemption status of a retirement home for a particular category of persons 62 years of age or older. The State Tax Commission denied tax exemption status of certain property of appellant, Evangelical Retirement Homes of Greater St. Louis, Inc. Appeal to the Circuit Court of St. Louis County affirmed the Tax Commission, and the matter is lodged in this Court which has exclusive jurisdiction by virtue of the involvement of the construction of state revenue laws. Mo. Const, art. V, § 3.
Evangelical Retirement Homes of Greater St. Louis,…
2Cases cited27 opinions
- Methodist Old Peoples Home v. KorzenIllinois Supreme Court · 1968
- Salvation Army v. HoehnSupreme Court of Missouri · 1945
- Fredericka Home for the Aged v. County of San DiegoCalifornia Supreme Court · 1950
- Missouri Church of Scientology v. State Tax CommissionSupreme Court of Missouri · 1977
- Michigan Baptist Homes & Development Co. v. City of Ann ArborMichigan Supreme Court · 1976
22 more not listed; retrieve them via the Exa API.
3Cited by44 opinions
- City of Cabool v. Missouri State Board of MediationSupreme Court of Missouri · 1985
- Supervisor of Assessments v. Asbury Methodist Home, Inc.Court of Appeals of Maryland · 1988
- Jerry-Russell Bliss, Inc. v. Hazardous Waste Management CommissionSupreme Court of Missouri · 1985
- Supervisor of Assessments v. Group Health Ass'nCourt of Appeals of Maryland · 1986
- Morton v. BrennerSupreme Court of Missouri · 1992
39 more not listed; retrieve them via the Exa API.