SHAKER HEIGHTS COUNTRY CLUB CO. v. LINDLEY

No. 78-772.

58 Ohio St. 2d 238 (1979)

SHAKER HEIGHTS COUNTRY CLUB CO., APPELLANT, v. LINDLEY, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided May 30, 1979.


Attorney(s) appearing for the Case

Roudebush, Brown, Corlett & Ulrich Co., L. P. A., Mr. Charles J. O'Toole and Mr. Frank R. Osborne, for appellant.

Mr. William J. Brown, attorney general, and Mr. James C. Sauer, for appellee.


WILLIAM B. BROWN, J.

We are asked to decide whether the taxpayer is a "corporation organized for profit" and is therefore subject to a corporate franchise tax pursuant to R. C. 5733.01 et seq. Appellant argues that it has always maintained the character of a non-profit corporation and that it has never operated for profit; therefore, it should be exempt from Ohio franchise tax liability. We disagree. We believe that taxpayer was organized for profit; and that...

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