Philada Home Fund v. Board of Tax Appeals

There are many attitudes as to the office of a dissenting opinion. I employ it in this case not so much to fault the majority as to spread upon the record that the instant ease and Jewish Hospital Assn. of Cincinnati v. Board of Tax Appeals, 5 Ohio St. 2d 179, becloud the tax-exempt status, if they do not remove it completely, of every home for the aged and indigent members of every fraternal and religious society throughout the state of Ohio. Even the exempt status of the ordinary buildings of recognized nonprofit public but privately owned charitable hospitals is now in doubt, although the…