Mayo Foundation v. Commissioner of Revenue

Sheran, Chief Justice.

Two writs of certiorari to review a decision of the Tax Court imposing sales and use tax liability on the Mayo Clinic for the period from August 1, 1967, to December 31, 1968; imposing such liability on the so-called “post-merger” Mayo Foundation for the period from March 1,1969, to April 30,1969; and holding the so-called “pre-merger” Mayo Foundation exempt from such taxes during the period from August 1, 1967, to December 31, 1968. For the reasons stated herein, that portion of the Tax Court’s decision imposing tax liability on the Mayo Clinic and “post-merger” Mayo…