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NELLIS HOUSING CORPORATION v. STATE

No. 4120

339 P.2d 758 (1959)

NELLIS HOUSING CORPORATION and Nellis Gardens Company, Appellants, v. STATE of Nevada, County of Clark, and Nevada Tax Commission, Respondents.

Supreme Court of Nevada.

May 22, 1959

Attorney(s) appearing for the Case

Toy R. Gregory, of Las Vegas, for Appellants.

George M. Dickerson, District Attorney, Clark County, for Respondents.

MERRILL, Chief Justice.

This appeal concerns actions brought by these appellants to recover taxes paid under protest. The taxes were levied for the year 1955-1956 upon possessory interests in land located in Clark County. The land itself is owned by the United States and appellants contend that they are improperly being taxed upon the tax-exempt interest of the United States.

This contention was made by appellants before the board of equalization of Clark...

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