Citation Codes Equivalent Citations citation codes Docket Number No. 39581 Attorney(S) Mr. George Cleveland Smythe, prosecuting attorney, and Mr. H. Lloyd Jones, for appellant. Messrs. Bricker, Evatt, Barton, Eckler Niehoff and Mr. William R. Chadeayne, for appellee. Judges Per Curiam. See more information ... Smart Summary Please sign up to generate summary. OPINION IN RE APPLICATION OF THE METHODIST THEOLOGICAL SCHOOL IN OHIO FOR EXEMPTION OF REAL PROPERTY FROM TAXATION: THOMAS, AUD., APPELLANT v. BOARD OF TAX APPEALS, DEPARTMENT OF TAXATION, ET AL.; THE METHODIST THEOLOGICAL SCHOOL IN OHIO, APPELLEE. Taxation — Exemptions — Public institutions of learning — Include private institutions of learning, when — Buildings connected with college, including residence buildings for students — Institution operated not for profit. Per Curiam. The decision of the Board of Tax Appeals is affirmed on authority of Denison University v. Board of Tax Appeals, 2 Ohio St.2d 17. Decision affirmed. TAFT, C.J., MATTHIAS, O'NEILL, HERBERT, SCHNEIDER and BROWN, JJ., concur.