BOOK SHOP v. BOWERS

No. 34381.

164 Ohio St. 359 (1955)

THE LUTHERAN BOOK SHOP (THE LUTHERAN WELFARE SERVICE OF NORTHWESTERN OHIO), APPELLANT, v. BOWERS, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided December 21, 1955.


Attorney(s) appearing for the Case

Messrs. Weber & Hauland and Mr. Charles A. McKenney, Jr., for appellant.

Mr. C. William O'Neill, attorney general, and Mr. Larry H. Snyder, for appellee.


Per Curiam.

The basic question presented on this appeal is whether the tangible personal property used in the operation of The Lutheran Book Shop was used exclusively for charitable purposes.

Appellant contends that its operations are not conducted for gain, profit or income within the meaning of the Ohio Code, and, if there is such profit or gain, it is not such as would preclude a finding that the operations of the shop are exclusively charitable...

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