Gruner v. Defiance Home Savings & Loan Ass'n

Ohio Supreme Court

Gruner v. Defiance Home Savings & Loan Ass'n

85 Ohio St. (N.S.) 484

CourtOhio Supreme Court

DecidedJanuary 16, 1912

DocketNo. 13301

StatusPublished

This text of 85 Ohio St. (N.S.) 484 (Gruner v. Defiance Home Savings & Loan Ass'n) is published on Counsel Stack Legal Research, covering Ohio Supreme Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Gruner v. Defiance Home Savings & Loan Ass'n, 85 Ohio St. (N.S.) 484 (Ohio 1912).

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Opinion

Judgment affirmed. Grounds stated in journal entry.

It is ordered and adjudged by this court, that the judgment of said circuit court be, and the same hereby is, affirmed, upon the ground that a building and loan association is not required to separately list its surplus and profits for taxation, but [485]*485the real estate owned by a building and loan association is subject to the laws relating to the taxation of real property, whether purchased by surplus and profits or not.

Davis, C. J., Spear, Shauck, Price, Johnson and Donai-iue, JJ., concur.

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Judgment affirmed. Grounds stated in journal entry.

It is ordered and adjudged by this court, that the judgment of said circuit court be, and the same hereby is, affirmed, upon the ground that a building and loan association is not required to separately list its surplus and profits for taxation, but [485]*485the real estate owned by a building and loan association is subject to the laws relating to the taxation of real property, whether purchased by surplus and profits or not.

Davis, C. J., Spear, Shauck, Price, Johnson and Donai-iue, JJ., concur.

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Bluebook (online)

85 Ohio St. (N.S.) 484, Counsel Stack Legal Research, https://law.counselstack.com/opinion/gruner-v-defiance-home-savings-loan-assn-ohio-1912.