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SAV. & L. ASSN. v. PECK

Nos. 33524 and 33525.

161 Ohio St. 149 (1954)

FIRST FEDERAL SAVINGS & LOAN ASSN. OF WARREN, APPELLANT, v. PECK, TAX COMMR., APPELLEE. FIRST FEDERAL SAVINGS & LOAN ASSN. OF WARREN, APPELLEE, v. PECK, TAX COMMR., APPELLANT.

Supreme Court of Ohio.

Decided March 10, 1954.

Attorney(s) appearing for the Case

Mr. Robert G. Day, for appellant in case No. 33524 and appellee in case No. 33525.

Mr. C. William O'Neill, attorney general, and Mr. Joseph S. Gill, for appellee in case No. 33524 and appellant in case No. 33525.

Per Curiam.

For the reasons which we gave in support of our judgment in Society for Savings in City of Cleveland v. Peck, Tax Commr., ante, 122, we are of the opinion that the taxes involved in the instant cases, so far as they relate to "the surplus or reserve fund and the undivided profits" of the corporation, are taxes on the intangible property interests of the owners of the corporation representing...

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