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RED OWL STORES, INC. v. COMMISSIONER OF TAXATION

No. 38,418.

264 Minn. 1 (1962)

117 N.W. (2d) 401

RED OWL STORES, INC. v. COMMISSIONER OF TAXATION AND ANOTHER.

Supreme Court of Minnesota.

October 11, 1962.

Attorney(s) appearing for the Case

Harold C. Evarts and Best, Flanagan, Lewis, Simonet & Bellows, for relator.

Walter F. Mondale, Attorney General, and Ralph W. Peterson, Special Assistant Attorney General, for respondent commissioner.

George X. Connor, for respondent school district.

NELSON, JUSTICE.

Writ of certiorari on the relation of Red Owl Stores, Inc., to review a decision of the Board of Tax Appeals affirming an order of the commissioner of taxation which denied relator's application for reduction in assessed value of certain real estate in the city of Hopkins.

Hopkins Realty Company is the owner of the tract involved in these proceedings and leased it to relator. Under the lease relator...

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