WORTHINGTON DORMITORY v. COM'R OF REVENUE

No. 50019.

292 N.W.2d 276 (1980)

WORTHINGTON DORMITORY, INCORPORATED, n.k.a.k.a. Worthington College Foundation, Incorporated, Relator, v. COMMISSIONER OF REVENUE, Respondent.

Supreme Court of Minnesota.

April 11, 1980.


Attorney(s) appearing for the Case

Brecht, Hedeen & Hughes, and Joel C. Wiltrout, Worthington, for relator.

Warren Spannaus, Atty. Gen., and Thomas K. Overton, Sp. Asst. Atty. Gen., St. Paul, for respondent.

Heard before KELLY, YETKA and WAHL, JJ., and considered and decided by the court en banc.


YETKA, Justice.

This case concerns the application of Worthington Dormitory, Inc., now known as Worthington College Foundation, Inc., ("the Foundation") for a certificate of exempt status from sales and use tax pursuant to Minn.Stat. § 297A.25, subd. 1(p) (1978). On October 27, 1975, the Commissioner of Revenue denied the Foundation's application and assessed sales and use taxes, interest and penalties totaling $7,786.77. The Tax Court, in an order dated August...

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