Woodland Gardens Apartments, Inc. v. Porterfield

This is an appeal from a decision of the Board of Tax Appeals, and the question for determination is whether the Tax Commissioner properly and correctly fixed the amount of the franchise tax due and owing from the appellant, Woodland Gardens Apartments, Inc., an Ohio corporation operating in Ohio and organized for profit, for the years 1962 through 1966, and whether the Board of Tax Appeals, on appeal, correctly affirmed the final order of the Tax Commissioner.

Appellant was incorporated in 1953 for the purpose of acquiring, owning, constructing and erecting, leasing and operating an apartment…