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  5. 267 N.W.2d 413 (1978)
 

EVANGELICAL LUTH., ETC. v. BOARD OF REV., ETC.

No. 2-59915.

267 N.W.2d 413 (1978)

The EVANGELICAL LUTHERAN GOOD SAMARITAN SOCIETY, Appellant, v. BOARD OF REVIEW OF FAYETTE COUNTY, Iowa and Lawrence Cannon, Chairman, Appellees.

Court of Appeals of Iowa.

April 28, 1978.

Attorney(s) appearing for the Case

Eugene T. Hackler and Robert C. Londerholm, of Hackler, Londerholm, Speer, Vader & Austin, Olathe, Kan., and James E. Thomson, of Jacobson, Bristol, Thomson & Bauercamper, Waukon, for appellant.

Walter L. Saur, Oelwein, for appellees.

Heard by ALLBEE, C. J., and DONIELSON, SNELL, OXBERGER and CARTER, JJ.

ALLBEE, Chief Judge.

This appeal is from denial of property tax exemptions. The question is whether the Evangelical Lutheran Good Samaritan Society has proven itself to be a charitable and benevolent society using its nursing home in West Union solely for appropriate objects without a view to pecuniary profit.1 Section 427.1(9), The Code. The tax years in issue are 1973 and 1974.

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