1. Home
  2. Browse Decisions
  3. Ohio
  4. 174 Ohio
  5. 174 Ohio St. 116 (1962)
 

COUNTRY CLUB CO. v. BOWERS

No. 37415.

174 Ohio St. 116 (1962)

THE KIRTLAND COUNTRY CLUB CO., APPELLEE, v. BOWERS, TAX COMMR., APPELLANT.

Supreme Court of Ohio.

Decided December 19, 1962.

Attorney(s) appearing for the Case

Messrs. McAfee, Hanning, Newcomer & Hazlett, Mr. Rufus S. Day, Jr., Mr. Arthur G. Taylor and Mr. C. F. Taplin, Jr., for appellee.

Mr. Mark McElroy, attorney general, and Mr. John J. Lokos, for appellant.

MATTHIAS, J.

The issue in this cause is whether an organization formed as a corporation for profit under Ohio law but which operates a private country club necessarily is engaged in business so that its personal property is "used in business" within the meaning of that phrase as used in Section 5709.01, Revised Code.

Section 5709.01, Revised Code, reads in part:

"All personal property located and used in business in this state * * * [is] subject to...

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