GRAPHIC ARTS EDUCATIONAL FOUNDATION, INC. v. STATE

Nos. 35,878, 35,879.

240 Minn. 143 (1953)

GRAPHIC ARTS EDUCATIONAL FOUNDATION, INC., v. STATE.

Supreme Court of Minnesota.

August 7, 1953.


Attorney(s) appearing for the Case

Donald O. Wright and Thoreen, Thoreen & Lawson, for appellant.

Michael J. Dillon, County Attorney, and Edward J. Shannon, Assistant County Attorney, for respondent.

John A. Goldie, for H.C. Schaitberger, Kenneth Dawson, and Fred Diede, amici curiae.


DELL, CHIEF JUSTICE.

This appeal involves two actions brought pursuant to M.S.A. 278.01, to have certain improved property located in the city of Minneapolis declared exempt from real estate taxes for the years 1948 and 1949, on the basis that during such years petitioner maintained and operated a seminary of learning and educational institution on such property. The actions are identical except as to the taxable years involved and were therefore, pursuant to stipulation...

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