Evergreen Memorial Park Ass'n v. Evatt

I agree with the syllabus and my Attorney General Opinion cited above, but dissent from the judgment for the reason that appellant did not sustain the burden of proving before the Board of Tax Appeals that this real estate was in no wise held with a view to profit. It appears from the record that the organization of Evergreen Memorial Park Association was a real estate promotion entered into for profit by one Albert H. Bramson, the owner of a tract of land upon which the taxes were partly unpaid.

In the case of Stritch, City Aud., v. Budget Commission of Clark County, 140 Ohio St., 495, 45 N.…