# Ohio Children's Society, Inc. v. Porterfield

> Ohio Supreme Court · March 31, 1971 · 26 Ohio St. 2d 30

URL: https://www.frixlaw.com/law-library/cases/6754621

## Case

- **Full name:** Ohio Children's Society, Inc. v. Porterfield, Tax Commr.
- **Court:** Ohio Supreme Court
- **Decided:** March 31, 1971
- **Citations:** 26 Ohio St. 2d 30; 55 Ohio Op. 2d 17; 268 N.E.2d 585; 1971 Ohio LEXIS 528
- **Precedential status:** Published
- **Opinion:** Concurrence by Herbert
- **Judges:** Corrigan, Duncan, Herbert, Leach, Neill, Schneider, Stern
- **Cited by:** 11 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/6754621

## Opinion text

Herbert, J.,
concurring. As the majority opinion aptly points out, the General Assembly has prescribed a definition of “charitable purposes” for the courts to follow in determining an exemption from state sales taxation. If that definition is probative and reasonable for such purpose, the question recurs as to why this court adopted a far different standard in the Vick, Planned Parenthood and Carmelite Sisters cases, supra. It is difficult to see the logic in a postulate which assumes such a compelling difference between exemption from sales taxation and exemption from (1) real and tangible property taxation, (2) estate taxation or (3) unemployment fund taxation.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/6754621. Public record. Not legal advice.