Cleveland Osteopathic Hospital v. Zangerle

The facts in this case as supported by the record and the findings of the Board of Tax Appeals thereon, were stated by the board as follows:

“The institution is incorporated not for profit.

“In all matters and things save in two respects the property of this institution and its manner of use and operation is comparable to other exempted hospital property and would be entitled to the same privilege of exemption.

“Instead of reciting all of the facts we deem it wise to fully set forth wherein the properties’ use differs from other hospitals. This institution encountered financial obstacles in…