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EPISCOPAL ACADEMY PRIVATE SCHOOL, INC. v. WALDEN

No. 68-470.

233 So.2d 182 (1970)

EPISCOPAL ACADEMY PRIVATE SCHOOL, INC., Appellant, v. R.R. (Bob) WALDEN, As Tax Assessor, Hillsborough County, Florida, et al., Appellees.

District Court of Appeal of Florida, Second District.

March 20, 1970.

Attorney(s) appearing for the Case

Wm. Earle Tucker, of Gibbons, Tucker, McEwen, Smith & Cofer, Tampa, for appellant.

Wm. Terrell Hodges, of Macfarlane, Ferguson, Allison & Kelly, Tampa, for appellee Walden.

John W. McWhirter, Jr., of Cason, Hawkins, McWhirter & Henderson, Tampa, for appellees Dickinson and Bullard.

MANN, Judge.

The non-profit corporation which operates Berkeley Preparatory School appeals from a summary judgment denying tax exemption on its headmaster's residence. Appellant asserts that the residential use of the property is "incidental" to its "exclusive" use for purposes for which exemption is permitted under Section 16, Article XVI of the Constitution of 1885, F.S.A.

Some judicial archeology is required to dig out that peculiar line of cases in which...

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