Cited by

Opinions in Minnesota that cite State v. Ritschel, 20 N.W.2d 673.

25 citing documents.

Arcadia Development Corp. v. County of Hennepin 528 N.W.2d 857 Minn. 1995
Arcadia Development Corp. v. County of Hennepin 528 N.W.2d 857 Minn. 1995
State v. Ritschel, 220 Minn. 578, 583
City of New Hope v. Catholic Cemeteries 467 N.W.2d 336 Minn. Ct. App. 1991
City of New Hope v. Catholic Cemeteries 467 N.W.2d 336 Minn. Ct. App. 1991
See State v. Ritschel, 220 Minn. 578
Grand View Park Cemetery Ass'n to Register Title to Certain Land v. City of Edina 257 N.W.2d 329 Minn. 1977
Grand View Park Cemetery Ass'n to Register Title to Certain Land v. City of Edina 257 N.W.2d 329 Minn. 1977
This court analyzed extensively the tax-exempt status of cemetery lands in State v. Ritschel, 220 Minn. 578
Sunset Memorial Park Ass'n v. County of Hennepin 240 N.W.2d 821 Minn. 1976
Sunset Memorial Park Ass'n v. County of Hennepin 240 N.W.2d 821 Minn. 1976
Regarding the holding of land by cemeteries for future use, this court commented in State v. Ritschel, 220 Minn. 578, 589 , : “Owning and holding land for such future needs, if reasonable in amount and not beyond reasonable anticipation, are incidental to operating a cemetery.” (Italics supplied.)
Abex Corporation v. Commissioner of Taxation 207 N.W.2d 37 Minn. 1973
Abex Corporation v. Commissioner of Taxation 207 N.W.2d 37 Minn. 1973
Accord, State v. Ritschel, 220 Minn. 578 , 20 N. W. (2d) 673 , 168 A. L. R. 274 [1945] ; State v. Northwestern Preparatory School, 249 Minn. 552 , 83 N. W. (2d) 242 [1957] ; State v. Northwestern Vocational Institute, Inc. 232 Minn. 377 , 45 N. W. (2d) 653 [1951].
Transport Leasing Corporation v. State 199 N.W.2d 817 Minn. 1972
Transport Leasing Corporation v. State 199 N.W.2d 817 Minn. 1972
4 The reliance of the state upon such cases as State v. Ritschel, 220 Minn. 578 , and Christian Business Men’s Committee v. State, 228 Minn. 549 , is, we think, misplaced.
State v. North Star Research & Development Institute 200 N.W.2d 410 Minn. 1972
Camping and Education Foundation v. State 164 N.W.2d 369 Minn. 1969
Camping and Education Foundation v. State 164 N.W.2d 369 Minn. 1969
Accord, State v. Ritschel, 220 Minn. 578 , 20 N. W. (2d) 673 , 168 A. L. R. 274; State v. Northwestern Preparatory School, 249 Minn. 552 , 83 N. W. (2d) 242 ; State v. Northwestern Vocational Institute, Inc. 232 Minn. 377 , 45 N. W. (2d) 653 .
State v. Simonsen 89 N.W.2d 910 Minn. 1958
State v. Simonsen 89 N.W.2d 910 Minn. 1958
2 See, State v. Ritschel, 220 Minn. 578 , 20 N. W. (2d) 673 , 168 A. L. R. 274; Mayes v. Byers, 214 Minn. 54 , 7 N. W. (2d) 403 , 144 A. L. R. 821.
Graphic Arts Educational Foundation, Inc. v. State 59 N.W.2d 841 Minn. 1953
Graphic Arts Educational Foundation, Inc. v. State 59 N.W.2d 841 Minn. 1953
18 State v. Ritschel, 220 Minn. 578 , 20 N. W. (2d) 673 , 168 A. L. R. 274; State v. Board of Foreign Missions of Augustana Synod, 221 Minn. 536 , 22 N. W. (2d) 642 .
Christian Business Men's Committee of Minneapolis, Inc. v. State 38 N.W.2d 803 Minn. 1949
Christian Business Men's Committee of Minneapolis, Inc. v. State 38 N.W.2d 803 Minn. 1949
2 State v. Ritschel, 220 Minn. 578 , 20 N. W. (2d) 673 ; State v. Willmar Hospital, Inc. 212 Minn. 38 , 2 N. W. (2d) 564 ; 11 Minn. L. Rev. 541 ; 51 Am.
Mitchell v. City of St. Paul 36 N.W.2d 132 Minn. 1949
Mitchell v. City of St. Paul 36 N.W.2d 132 Minn. 1949
See, State v. Ritschel, 220 Minn. 578 , 20 N. W. (2d) 673 , 168 A. L. R. 274.
State v. Board of Foreign Missions of Augustana Synod 22 N.W.2d 642 Minn. 1946
State v. Board of Foreign Missions of Augustana Synod 22 N.W.2d 642 Minn. 1946
In applying this principle, it is of the utmost importance to keep in mind that “the basis of tax exemptions is the accomplishment of public purposes and not the favoring of particular persons or corporations at the expense of taxpayers generally.” State v. Ritschel, 220 Minn. 578, 583 , 20 N. W. (2d) 673, 676 ; State v. Bishop Seabury Mission, 90 Minn. 92, 97 , .