CONGREGATION B'NAI JESHURUN v. BOARD, ETC.

No. 64302.

301 N.W.2d 755 (1981)

CONGREGATION B'NAI JESHURUN, Appellee, v. BOARD OF REVIEW OF the CITY OF DES MOINES, Iowa, Appellant.

Supreme Court of Iowa.

February 18, 1981.


Attorney(s) appearing for the Case

Allan A. Herrick and William R. Clark, Jr., of Herrick, Langdon & Langdon, Des Moines, for appellant.

Robert E. Mannheimer and Barbara G. Barrett of Dickinson, Throckmorton, Parker, Mannheimer & Raife, Des Moines, for appellee.

Considered by LeGRAND, P. J., and UHLENHOPP, HARRIS, McCORMICK, and ALLBEE, JJ.


UHLENHOPP, Justice.

This appeal involves statutory construction regarding claimed property tax exemption of housing provided to nonecclesiastical personnel by a religious institution. See 71 Am.Jur.2d State and Local Taxation § 378 (1973); 85 C.J.S. Taxation § 921 (1954); Annots., 55 A.L.R.3d 356, 485 (1974); cf. 33 Am.Jur.2d Federal Taxation §§ 3281 (exclusion of income by employee), 3305 (deduction of...

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