MAUMEE VALLEY BROADCASTING ASSN. v. PORTERFIELD, TAX COMMR, OF OHIO

No. 71-346.

29 Ohio St. 2d 95 (1972)

MAUMEE VALLEY BROADCASTING ASSN., D. B. A. W. P. O. S., FM, APPELLEE, v. PORTERFIELD, TAX COMMR. OF OHIO, APPELLANT.

Supreme Court of Ohio.

Decided February 16, 1972.


Attorney(s) appearing for the Case

Mr. Theodore Markwood, for appellee.

Mr. William J. Brown, attorney general, and Mr. Dwight C. Pettay, Jr., for appellant.


KERNS, J.

As a whole, the evidence presented to the Board of Tax Appeals may be characterized as candid and corprehensive. It lays open the internal operation of the corporation, and significantly, the record reflects no evidence, or any suggestion, that the religious operation of the appellee was prompted by a profit motive or initiated for material gain.

The record is, of course, subject to the usual guidelines established in tax cases, one of which provides...

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