State Board of Tax Commissioners v. Ft. Wayne Sport Club, Inc.

These two appeals, while not consolidated for trial below or for decision in this court, were nevertheless argued at the same time. Since the causes are substantially identical on their facts and since they involve an identical question of law they are combined for decision in this opinion.

In Cause No. 767 A 27, appellee, Fort Wayne Sport Club, Inc., (hereinafter referred to as Sport Club) filed on February 14, 1964, in the office of the Auditor of Allen County, Indiana, an application for exemption from taxation of one hundred percent (100%) of its lands, lots, improvements, buildings and…