East End Hospital v. Evatt

By the Court.

This case is in this court as an appeal from the Board of Tax Appeals. The action complained of is the denial of the application for exemption of certain personal property, consisting of X-ray equipment, from taxation for the year 1940. The ground upon which such application was based was that such X-ray equipment is property of “an institution used exclusively for charitable purposes.”

The essential facts are not in controversy. The East End Hospital of Cleveland, Ohio, was incorporated in 1933 as a corporation not for profit. It is merely an operating company, having rented the…