Legal Opinion
Battelle Memorial Institute v. Dunn
Ohio Supreme Court
Decided April 30, 1947No. 30787PublishedCited by 17 opinions
1Opinion of the CourtZimmerman, J.
This appeal is from a decision of the Board of Tax Appeals denying the application of the Battelle Memorial Institute for the exemption of certain of its real property situated bn King avenue and West Seventh avenue, in the city of’ Columbus, from taxatioii for the year 1945, and also denying an application for the remission of taxes and penalty on the same property for the year 1944. Such property is used by the institute directly in carrying on its activities.
The controlling questions for determination on this appeal are whether the property involved was “used •exclusively for charitable…
2Cases cited7 opinions
- American Sunday School Union v. City of PhiladelphiaSupreme Court of Pennsylvania · 1894
- Incorporated Trustees of the Gospel Worker Society v. EvattOhio Supreme Court · 1942
- Wehrle Foundation v. EvattOhio Supreme Court · 1943
- Jones, Treas. v. ConnOhio Supreme Court · 1927
- In Re Complaint of TaxpayersOhio Supreme Court · 1941
2 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- North Star Research Institute v. County of HennepinSupreme Court of Minnesota · 1975
- In Re Bond Hill-Roselawn Hebrew SchoolOhio Supreme Court · 1949
- Church of God in Northern Ohio, Inc. v. LevinOhio Supreme Court · 2009
- OCLC Online Computer Library Center, Inc. v. KinneyOhio Supreme Court · 1984
- Cleveland Osteopathic Hospital v. ZangerleOhio Supreme Court · 1950
12 more not listed; retrieve them via the Exa API.