Cleveland Hospital Service Ass'n v. Ebright

The sole question presented is whether the court erred in granting the injunction against the collection of the tax sought to be imposed.

Since, under the finding of facts by the Court of Appeals the plaintiff is a nonprofit corporation, duly qualified and operating under Section 669 ei seq., General Code, the precise question is whether, under the provisions of these sections, the plaintiff is exempt from the franchise tax levied against domestic insurance companies by Sections 5414-8 et seq., General Code.

Section 669, General Code, provides: “Any corporation heretofore or hereafter organized…