Legal Opinion
National College of Business v. Pennington County
South Dakota Supreme Court
Decided November 28, 1966No. File 10310PublishedCited by 26 opinions
1Opinion of the Court
RENTTO, Presiding Judge.
In this litigation the plaintiff, a South Dakota Corporation privately owned and operated for a profit, sought a judgment declaring that certain described real and personal property owned by it in Rapid City, South Dakota, was exempt from taxation because it was used exclusively for educational purposes. Initially involved are the taxes for the year 1964. From an adverse judgment entered October 11, 1965 it appeals.
Plaintiff offers accredited diploma courses in business administration, accounting, secretarial and stenographic study and is authorized to award degrees.…
2Cases cited24 opinions
- Coyne Electrical School v. PaschenIllinois Supreme Court · 1957
- International College of Surgeons v. BrenzaIllinois Supreme Court · 1956
- Cox v. DillinghamSupreme Court of Oklahoma · 1947
- State ex rel. Linde v. PackardNorth Dakota Supreme Court · 1916
- Behnke-Walker Business College v. Multnomah CountyOregon Supreme Court · 1943
19 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- Petition of Famous Brands, Inc.South Dakota Supreme Court · 1984
- State v. GalatiSouth Dakota Supreme Court · 1985
- Elk Point Ind. School Dist. No. 3 v. State Com'n on E. & S. Ed.South Dakota Supreme Court · 1971
- McKee v. EvansAlaska Supreme Court · 1971
- State Bd. of Tax Commrs. v. Ft. Wayne Sport Club, Inc.Indiana Court of Appeals · 1970
21 more not listed; retrieve them via the Exa API.