# Orthodox Hebrew Board of Education v. Tax Commissioner

> Ohio Supreme Court · May 9, 1951 · 155 Ohio St. 380

URL: https://www.frixlaw.com/law-library/cases/9745387

## Case

- **Full name:** The Orthodox Hebrew Board of Education, Appellant, v. Tax Commissioner of Ohio Et Al., Appellees
- **Court:** Ohio Supreme Court
- **Decided:** May 9, 1951
- **Citations:** 155 Ohio St. 380; 155 Ohio St. (N.S.) 380; 44 Ohio Op. 351; 98 N.E.2d 834; 1951 Ohio LEXIS 582
- **Precedential status:** Published
- **Opinion:** Dissent by Taft
- **Judges:** Weygandt, Zimmerman, Middleton, Matthias, Stewart, Taft, Hart
- **Cited by:** 12 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/9745387

## Opinion text

Taft, J.,
dissenting. On the facts, I am of the opinion that the decision of this court in Board of Education of City of Cincinnati v. Board of Tax Ap peals, 149 Ohio St, 564, 80 N. E. (2d), 156, requires a holding that appellant is entitled to the tax exemption claimed.
Carried to its logical conclusion, the decision of the Board of Tax Appeals would deny exemption to any property otherwise entitled thereto if the use which would ordinarily justify exemption had been temporarily suspended before the tax-lien date for necessary repairs, and work on such repairs had not been commenced on or before that date.
Stewart and Hart, JJ., concur in the foregoing dissenting opinion.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/9745387. Public record. Not legal advice.