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OTIS LODGE, INC. v. COMMISSIONER OF TAXATION

No. 43376.

206 N.W.2d 3 (1972)

OTIS LODGE, INC., Relator, v. COMMISSIONER OF TAXATION, Respondent.

Supreme Court of Minnesota.

Rehearing Denied March 23, 1973.

Attorney(s) appearing for the Case

Lindquist & Vennum, David E. Krause and Richard J. Fitzgerald, Minneapolis, for relator.

Warren Spannaus, Atty. Gen., Paul B. Saltzman and C. H. Luther, Sp. Asst. Attys. Gen., Dept. of Taxation, St. Paul, for respondent.

Heard and considered en banc.

KELLY, Justice.

Writ of certiorari to the Tax Court. Otis Lodge, Inc., seeks review of the Tax Court's determination that the lodge's operation is not "seasonal" within the meaning of Minn.St. 273.13. We reverse.

The stipulated facts indicate that Otis Lodge, Inc., owns approximately 260 acres of real estate in Itasca County. Most of the land is wooded. Improvements on the property include a winterized 21-unit motel, a dining room and cocktail lounge, an indoor...

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