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CATTLE CLUB v. GLANDER

No. 31883.

152 Ohio St. 506 (1950)

THE AMERICAN JERSEY CATTLE CLUB, APPELLEE AND CROSS-APPELLANT, v. GLANDER, TAX COMMR., APPELLANT AND CROSS-APPELLEE.

Supreme Court of Ohio.

Decided February 1, 1950.

Attorney(s) appearing for the Case

Mr. Paul R. Gingher and Mr. Carl R. Johnson, for appellee and cross-appellant.

Mr. Herbert S. Duffy, attorney general, Mr. William C. Bryant and Mr. Donald B. Leach, for appellant and cross-appellee.

TAFT, J.

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...

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