MacLAUGHLIN, Justice.
This is a writ of certiorari to the Tax Court. Respondent taxpayers are two nonprofit cooperative associations owned and operated by a group of public hospitals solely for the hospitals' mutual benefit. Respondents appealed to the Tax Court from an order of the commissioner of taxation (now commissioner of revenue) denying respondents' petition to have their real and personal property exempted from taxation. The Tax Court reversed the commissioner...
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