Adams v. Dawn Memorial Park

Hall, Justice.

This is an appeal by the Tax Commissioner and other nominal defendants from the grant to plaintiffs of summary judgment in this injunction suit. Plaintiffs are *106the stockholders and the operating corporation in an unsuccessful cemetery venture. Most of the land which was to form the cemetery has now been sold for other commercial purposes, and the commissioner has issued notices of levy and tax execution to recover real property taxes on the land for the years 1964 through 1970. He argues that the tax exemption for cemetery land1 was erroneously granted for those years because it…