American Jersey Cattle Club v. Glander

The first question to be decided is whether the club's tangible personal property was taxable. In arguing that it was not, the club contends that it was and is not engaged in business as that term is defined by Section 5325-1, General Code.

Section 5325-1, General Code, provides in part:

"`Business' includes all enterprises of whatsoever character conducted for gain, profit or income and extends to personal service occupations."

The club in effect concedes that its tangible personal property would be taxable if the club was engaged in "business" as defined in this quoted portion of Section…