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SUNSET MEMORIAL GARDENS v. IDAHO STATE TAX COM'N

No. 8617.

327 P.2d 766 (1958)

In the Matter of the Tax Exemption of SUNSET MEMORIAL GARDENS, Inc., a Corporation, Respondent and Cross-Appellant, v. IDAHO STATE TAX COMMISSION, Appellant and Cross-Respondent.

Supreme Court of Idaho.

July 2, 1958.

Attorney(s) appearing for the Case

Graydon W. Smith, Atty. Gen., Elbert E. Gass, Asst. Atty. Gen., Lloyd G. Martinson, Pros. Atty., Moscow, for appellant.

Felton & Bielenberg, Moscow, for respondent.

DUNLAP, District Judge.

Sunset Memorial Gardens, Inc., a Corporation, plaintiff in the court below, and hereinafter designated as corporation, is an Idaho corporation, existing under and pursuant to the general corporation laws of the state, also known as the Business Corporation Act [Chapter 1, Title 30, Idaho Code].

The corporation was organized on or about November 1, 1954; its purpose, as stated in its articles, are, inter alia:

1) To engage in...

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