In re the American Legion of Ohio for Exemption from Taxation

Decisions of this court have long and clearly stood for the proposition that the significant factor to consider in measuring tax status is the activity engaged in by an organization in question. Cullitan v. Cunningham Sanitarium (1938), 134 Ohio St. 99, 16 N. E. 2d 205; Zindorf v. Otterbein Press (1941), 138 Ohio St. 287, 34 N. E. 2d 748; Incorporated Trustees of the Gospel Worker Society v. Evatt (1942), 140 Ohio St. 185, 42 N. E. 2d 900; Bowers v. Akron City Hospital (1968), 16 Ohio St. 2d 94, 243 N. E. 2d 95. See Carmelite Sisters, St. Rita’s Home, v. Bd. of Review (1969), 18 Ohio St. 2d…