# Moraine Heights Baptist Church v. Kinney

> Ohio Supreme Court · July 18, 1984 · 12 Ohio St. 3d 134

URL: https://www.frixlaw.com/law-library/cases/6758501

## Case

- **Full name:** Moraine Heights Baptist Church v. Kinney, Commr.
- **Court:** Ohio Supreme Court
- **Decided:** July 18, 1984
- **Citations:** 12 Ohio St. 3d 134; 12 Ohio B. 174; 465 N.E.2d 1281; 1984 Ohio LEXIS 1185
- **Precedential status:** Published
- **Opinion:** Concurrence by Holmes
- **Judges:** Brown, Celebrezze, Holmes, Locher, Sweeney
- **Cited by:** 15 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/6758501

## Opinion text

Holmes, J.,
concurring. I concur in the judgment, in that technically the operation of the church camp, other than the chapel which is exempt as a place used exclusively for public worship, would fall within a charitable use, and should be held tax exempt for that use. The appellant, unfortunately, did not set forth the necessary claim in this regard upon its notice of appeal. Appropriate application by the church should be instituted to establish its charitable tax status.

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/6758501. Public record. Not legal advice.
