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MACIOR v. LIMBACH

No. 15658.

86 Ohio App.3d 204 (1993)

MACIOR, Appellant, v. LIMBACH, Tax Commr., Appellee.

Court of Appeals of Ohio, Summit County.

Decided February 3, 1993.

Attorney(s) appearing for the Case

Alan G. Segedy, for appellant.

Lee Fisher, Attorney General, and Thelma Thomas Price, Assistant Attorney General, for appellee.

COOK, Judge.

Appellant Lazarus W. Macior ("Macior") appeals from the decision of the Ohio Board of Tax Appeals ("BTA") affirming an order of the Tax Commissioner which denied Macior's claim for refund of state taxes. We reverse.

In the 1950's, Macior took vows of poverty and obedience and became a Catholic priest and a member of the Order of Friars Minor, Franciscan Friars ("Franciscan Friars" or "Friars")....

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