STATE v. GRANDVIEW PARK CEMETERY

No. 43728.

205 N.W.2d 329 (1973)

STATE of Minnesota, Respondent, v. GRANDVIEW PARK CEMETERY, Appellant.

Supreme Court of Minnesota.

March 2, 1973.


Attorney(s) appearing for the Case

Best, Flanagan, Lewis, Simonet & Bellows, and N. Walter Graff, Minneapolis, for appellant.

Warren R. Spannaus, Atty. Gen., Paul Saltzman, and David D. McMillan, Sp. Asst. Attys. Gen., Dept. of Taxation, St. Paul, for respondent.

Heard before KNUTSON, C. J., and PETERSON, TODD, and MacLAUGHLIN, JJ.


PER CURIAM.

Defendant appeals from a summary judgment requiring it to pay income taxes, penalties, and interest for the years 1962 through 1966. Defendant contends that this matter is not a proper case for summary judgment, that it is an exempt corporation and not required to pay taxes, and that it has not waived its right to claim the exemption. We affirm.

Defendant is a corporation which conducts a public burial ground as defined under our statute, Minn...

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