American National Bank & Trust Co. v. Department of Revenue

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• providing circuit court with general power to “affirm or reverse [administrative] decision in whole or in part”
• court distinguished lease of property from contract for sale of property for purposes of tax exemption
• court distinguished lease of property from contract for sale of property for purposes of tax exemption
• property owned by for-profit entity and leased to church for religious purposes was leased with a view to profit regardless of fact that church intended to purchase the property and that lease required church to pay the owner monthly property taxes
• property owned by for-profit entity and leased to church for religious purposes was leased with a view to profit regardless of fact that church intended to purchase the property and that lease required church to pay the owner monthly property taxes

Source: CourtListener parenthetical corpus (CC0).