explaining that property used for residences of faculty of a nonprofit academy was not tax exempt, because the housing was, in effect, provided in lieu of salary
How later courts described this case
- explaining that property used for residences of faculty of a nonprofit academy was not tax exempt, because the housing was, in effect, provided in lieu of salary
Written by the judges who cited it.
Later courts went against this
Overruled in part by Denison University v. Board of Tax Appeals, 2 Ohio St. 2d 17 (1965)
For the foregoing reasons, we believe that the decision in Western Reserve Academy v. Board of Tax Appeals, supra (153 Ohio St. 133), must be overruled to the extent that it conflicts with our decision (81 Ohio St. 514) affirming Kenyon College v. Schnebly, Treas., supra (12 C. C. [N.
The opinion
Stewart, J.,
dissents upon the reasoning of the Circuit Court in
Kenyon College
v.
Schnebly, Treas.,
12 C. C. (N. S.), 1, 21 C. D., 150, affirmed by this court in
Schnebly, Treas.,
v.
Kenyon College,
81 Ohio St., 514 , 91 N. E., 1126 , and upon the reasoning of this court in
Aultman Hospital Assn. v. Evatt, Tax Commr.,
140 Ohio St., 114 , 42 N. E. (2d), 646, and
In re Bond Hill-Roselawn Hebrew School,
151 Ohio St., 70 , 84 N. E. (2d), 270.