1. Home
  2. Browse Decisions
  3. Ohio
  4. 166 Ohio
  5. 166 Ohio St. 51 (1956)
 

IN RE ESTATE OF SEAMAN

No. 34818.

166 Ohio St. 51 (1956)

IN RE ESTATE OF SEAMAN: THE SALVATION ARMY, APPELLANT, v. DEPARTMENT OF TAXATION OF OHIO, APPELLEE.

Supreme Court of Ohio.

Decided December 19, 1956.

Attorney(s) appearing for the Case

Mr. Henderson G. Hightower, Messrs, Cadwalader, Wickersham & Taft and Mr. Hampton D. Ewing, Jr., for appellant.

Mr. C. William O'Neill, attorney general, and Mr. Earl N. Merwin, for appellee.

TAFT, J.

The question to be decided is whether the words "purposes only of public charity" as used in Section 5334, General Code (Section 5731.09, Revised Code), include religious purposes. The Department of Taxation, appellee herein, contends that they do not and that, since The Salvation Army is an institution not only for what appellee concedes are purposes of public charity but also for religious purposes, it is not an "institution for purposes only of public...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases