10 Ohio St. 2d 72 | Ohio | 1967
Matthias, O’Neill and Herbert, JJ., are of the opinion that the appeal is governed by Holy Trinity Protestant Episcopal Church of Kenwood v. Bowers, Tax Commr., 172 Ohio St. 103, and, therefore, the decision of the Board of Tax Appeals should be reversed as to Parcel A and tax exemption granted therefor.
Zimmerman and Brown, JJ., are of the opinion that the decision of the Board of Tax Appeals is not unreasonable or unlawful and should be affirmed.
Schneider, J., is of the opinion that if the taxpayer is, in fact, an institution “used exclusively for charitable purposes”
Decision reversed in part.