Legal Opinion

Wilson's Modern Business College v. King County

Washington Supreme Court

Decided July 24, 1940No. 27679PublishedCited by 13 opinions

1Opinion of the CourtMillard, J.

Wilson’s Modern Business College, a domestic corporation, was reorganized in 1936 as a nonprofit educational corporation, pursuant to Rem: Rev. Stat., § 3863 et seq. Upon the theory that a portion of its real estate and all of its personal property are exempt from taxation under Rem. Rev. Stat. (Sup.), §11111 [P. C. § 6882-7], the college brought this action for refund to it of a portion of the 1937 taxes assessed against its real estate and all of the taxes assessed against its personal property.

Plaintiff operates a business college in Seattle in a .fourrstory building, sixty by one hundred…

2Cases cited11 opinions

  1. Detroit Home & Day School v. City of DetroitMichigan Supreme Court · 1889
  2. Ward Seminary for Young Ladies v. Mayor of NashvilleTennessee Supreme Court · 1913
  3. Lawrence Business College v. BussingSupreme Court of Kansas · 1925
  4. Board of Com'rs v. Tulsa Business CollegeSupreme Court of Oklahoma · 1931
  5. Norwegian Lutheran Church v. WoosterWashington Supreme Court · 1934

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3Cited by13 opinions

  1. Coyne Electrical School v. PaschenIllinois Supreme Court · 1957
  2. State v. BridgesSupreme Court of Alabama · 1945
  3. National College of Business v. Pennington CountySouth Dakota Supreme Court · 1966
  4. McKee v. EvansAlaska Supreme Court · 1971
  5. State Board Tax Commissioners v. International Business College, Inc.Indiana Court of Appeals · 1969

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