Dunn v. Board of Tax Appeals

The question before this court is whether the Board of Tax Appeals erred in holding that the United States is entitled to the remission of taxes for the year 1948 and the exemption from taxation for the year 1949 on improvements owned by it and located upon certain lands owned by a municipality and now held by the United States under a lease acquired by assignment, even though such improvements so owned are leased to a private corporation engaged in private business.

The applications for the remission and exemption were based upon the provisions of Section 5351, General Code, the pertinent…