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KAPPA ALPHA EDUCATIONAL FOUND., INC. v. HOLLIDAY

226 A.2d 825 (1967)

KAPPA ALPHA EDUCATIONAL FOUNDATION, INC., a corporation of the State of Delaware, Appellant, v. Francis E. HOLLIDAY, Ralph S. Keenan and Clifford Pryor, constituting the Board of Assessment of New Castle County, Appellees.

Supreme Court of Delaware.

February 1, 1967.

Attorney(s) appearing for the Case

James F. Kruzinski, Wilmington, for appellant.

E. D. Griffenberg, Jr., Wilmington, for appellees.

WOLCOTT, C. J., and CAREY and HERRMANN, JJ., sitting.

WOLCOTT, Chief Justice.

This is an appeal from a judgment of the Superior Court denying to Kappa Alpha Educational Foundation, Inc. (hereafter Foundation) an exemption from county taxation of land owned by it, No. 19 Amstel Avenue, Newark, Delaware, pursuant to 9 Del.C. § 8103.

The Foundation's charter, standing alone, qualifies it as a nonprofit corporation organized for charitable and educational purposes....

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