State Bd. of Tax Commrs. v. Ft. Wayne Sport Club, Inc.

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• stating that \it is the 'dominant use' of the property which determines whether such property is tax exempt\
• holding record insufficient to establish educational purpose where athletic activities were dominant purpose of the property
• explaining that education in its broadest sense “ ‘comprehends the acquisition of all knowledge tending to develop and train the individual’ ” (citation omitted)
• not educational because property primarily used for recreational purposes

Source: CourtListener parenthetical corpus (CC0).