Planned Parenthood Ass'n v. Tax Commissioner

The sole question which concerns us in this appeal is whether The Planned Parenthood Association of Columbus was, on November 1, 1959, an institution for purposes only of public charity within the purview of Section 5731.09, Eevised Code.1

The Tax Commissioner contends that, by the adoption of a code of regulations and by common practice, the purposes of Parenthood have been altered, enlarged and even disregarded in that its primary activity now consists of, as stated in his brief, “propagandizing and dispensing contraceptive devices to all married and about-to-be married women, irrespective…