AMERICAN VETERANS v. BROWERS, TAX COMMR., 169 Ohio St. 250 (1959)


158 N.E.2d 892

NATIONAL HEADQUARTERS DISABLED AMERICAN VETERANS, APPELLANT v. BOWERS, TAX COMMR., APPELLEE.

No. 35993Supreme Court of Ohio.
Decided May 6, 1959.

Supreme Court — Dismissal — No debatable constitutional question involved — Taxation — Exemption and remission sought — Section 5709.12, Revised Code — Tangible personal property — Used in production of “Idento-Tags” — Distributed with expectation of contribution — Claim property not used in production of income — Claimed charitable purpose — Evidence — Hearing by Board of Tax Appeals — Record — Sufficiency — Due process — Section 16, Article I, Constitution — Article XIV, Amendments, U.S. Constitution.

APPEAL from the Court of Appeals for Hamilton County.

Mr. Frederick R. Bristol, Messrs. Taft, Stettinius Hollister, Mr. Donald C. Alexander and Mr. Donald G. Rowlings, for appellant.

Mr. Mark McElroy, attorney general, and Mr. Joseph D. Karam, for appellee.

The appeal as of right herein is dismissed for the reason that no debatable constitutional question is involved.

Appeal dismissed.

WEYGANDT, C.J., ZIMMERMAN, TAFT, MATTHIAS, BELL, HERBERT, and PECK, JJ., concur.

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