Engineers Club v. Donahue, Tax Commr

Full title: THE ENGINEERS CLUB OF DAYTON, APPELLEE v. DONAHUE, TAX COMMR., APPELLANT

Court: Supreme Court of Ohio

Date published: Nov 30, 1966

221 N.E.2d 714 (Ohio 1966)

221 N.E.2d 714

Opinion

No. 40160

Decided November 30, 1966.

Taxation — Tangible personal property of corporation not for profit — Not used in business, when.

APPEAL from the Board of Tax Appeals.

Messrs. Smith Schnacke and Mr. Howard N. Thiele, Jr., for appellee.

Mr. William B. Saxbe, attorney general, and Mr. Jon A. Ziegler, for appellant.

Per Curiam.

This cause is in this court on appeal from a decision of the Board of Tax Appeals reversing an order of the Tax Commissioner levying a personal property tax assessment against the appellee herein. The facts are set forth in the decision of the Board of Tax Appeals, reported in 8 Ohio Misc. 100. The facts as found by the Board of Tax Appeals are supported by the record.

The decision of the board is affirmed on authority of Kirtland Country Club Co. v. Bowers, Tax Commr., 174 Ohio St. 116.

Decision affirmed.

TAFT, C.J., ZIMMERMAN, MATTHIAS, O'NEILL, HERBERT, RUTHERFORD and BROWN, JJ., concur.

RUTHERFORD, J., of the Fifth Appellate District, sitting for SCHNEIDER, J.