Opinion
No. 33,953.
April 13, 1945.
Case followed.
Appeal by S. R. A. Inc. from a judgment of the district court for Ramsey county, James C. Michael, Judge, determining that certain real property in the city of St. Paul, the equitable title to which is in appellant and the legal title to which is in the United States, is not exempt from taxation for the year 1941. Affirmed, following In re Petition of S. R. A. Inc. 219 Minn. 493, 18 N.W.2d 442.
Otis, Faricy Burger, for appellant.
J.A.A. Burnquist, Attorney General, George B. Sjoselius, Deputy Attorney General, James F. Lynch, County Attorney, and Andrew R. Bratter, Assistant County Attorney, for the State.
This case, pertaining to the 1941 tax assessment, is a companion to In re Petition of S. R. A. Inc. 219 Minn. 493, 18 N.W.2d 442, pertaining to the 1940 tax assessment, opinion in which is filed herewith. For the reasons stated in the aforesaid opinion, the decision in In re Petition of S. R. A. Inc. 213 Minn. 487, 7 N.W.2d 484, is controlling, and the judgment appealed from is affirmed.
Affirmed.