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

Ohio Supreme Court·Decided January 16, 1912·No. No. 13301·Published

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.

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

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85 Ohio St. (N.S.) 484 (Gruner v. Defiance Home Savings & Loan Ass'n) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.