Corporation of Presiding Bishop of the Church of Jesus Christ of Latter-Day Saints 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.

• relying on corporation excise tax exemption cases in rejecting theory as applied to property tax exemption
• “This court, as well as many other courts, has rejected [the] „destination of income‟ theory.”
• religious organization was not entitled to exemption with respect to its farm property from which profits were derived despite contention that the rental income was used for the care of the poor and needy
• religious exemption; jurisdiction not contested

Source: CourtListener parenthetical corpus (CC0).