MacIor v. Limbach

Cook, Judge.

Appellant Lazarus W. Macior (“Macior”) appeals from the decision of the Ohio Board of Tax Appeals (“BTA”) affirming an order of the Tax Commissioner which denied Macior’s claim for refund of state taxes. We reverse.

In the 1950’s, Macior took vows of poverty and obedience and became a Catholic priest and a member of the Order of Friars Minor, Franciscan Friars (“Franciscan Friars” or “Friars”). The Franciscan Friars are associated with the Roman Catholic Church, a tax-exempt organization. In 1967, Macior, who has a Ph.D. in biology, took a position with the University of Akron as a…