# American Chemical Society v. Kinney

> Ohio Supreme Court · May 28, 1980 · 62 Ohio St. 2d 258

URL: https://www.frixlaw.com/law-library/cases/6756878

## Case

- **Full name:** American Chemical Society v. Kinney, Commr.
- **Court:** Ohio Supreme Court
- **Decided:** May 28, 1980
- **Citations:** 62 Ohio St. 2d 258; 16 Ohio Op. 3d 288; 405 N.E.2d 272; 1980 Ohio LEXIS 733
- **Precedential status:** Published
- **Opinion:** Dissent by Brown
- **Judges:** Brown, Celebrezze, Herbert, Holmes, Locher, Sweeney
- **Cited by:** 5 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/6756878

## How later opinions describe it (automated extraction)

- holding that the phrase “public institution of learning” in a tax statute may encompass more than “a college or academy in the traditional sense,” but that any such institution must have “a teacher-student character”; therefore, the term could not be applied to an institution …

## Opinion text

Paul W. Brown, J.,
dissenting. The decision of the Board of Tax Appeals is both reasonable and lawful under R. C. 5709.07, 5709.12 and 5709.121.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/6756878. Public record. Not legal advice.