# Western Reserve Academy v. Board of Tax Appeals

> Ohio Supreme Court · March 1, 1950 · 153 Ohio St. 133

URL: https://www.frixlaw.com/law-library/cases/3784607

## Case

- **Full name:** The Western Reserve Academy, Appellant, v. Board of Tax Appeals Et Al., Appellees
- **Court:** Ohio Supreme Court
- **Decided:** March 1, 1950
- **Citations:** 153 Ohio St. 133; 153 Ohio St. (N.S.) 133; 41 Ohio Op. 192; 91 N.E.2d 497; 1950 Ohio LEXIS 455
- **Precedential status:** Published
- **Opinion:** Dissent by Stewart
- **Judges:** Taft, Weygandt, Matthias, Hart, Zimmerman, Turner, Stewart, Taet
- **Cited by:** 13 later opinions in the Frix Law Library

## Citator (automated)

- **Red flag:** Overruled in part by Denison University v. Board of Tax Appeals, 2 Ohio St. 2d 17 (1965).
- Negative treatments: 1
- Distinguished by: 0
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/3784607

## How later opinions describe it (automated extraction)

- 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

## Opinion text

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.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/3784607. Public record. Not legal advice.