QUAKER APARTMENTS v. KOSYDAR

No. 73-808.

38 Ohio St. 2d 20 (1974)

QUAKER APARTMENTS OF WILMINGTON, INC., APPELLANT, v. KOSYDAR, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided April 10, 1974.


Attorney(s) appearing for the Case

Mr. Walter E. Schutt, for appellant.

Mr. William J. Brown, attorney general, and Mrs. Maryann B. Gall, for appellee.


PAUL W. BROWN, J.

The sole question presented in this case is whether the sale of building materials to appellant for incorporation into its apartment building falls under the tax exception granted by R. C. 5739.02(B) (12) for sales made to organizations operated exclusively for charitable purposes. The Board of Tax Appeals concluded that it did not. We find the decision of the board to be reasonable and lawful, and affirm.

R. C. 5739.02(B)(12), in relevant...

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