247 N.E.2d 749 (Ohio 1969), 68-474, Benken v. Porterfield

Citation: 247 N.E.2d 749, 18 Ohio St.2d 133

Opinion Judge: DUNCAN, Judge.

Party Name: BENKEN et al., d. b. a. H. J. Benken, Florist, Appellants, v. PORTERFIELD, Tax Commr., Appellee.

Attorney: R. W. Benken and W. J. Wahl, doing business as H. J. Benken, Florist, appellants herein, are engaged in the business of planting, Cultivating, harvesting and selling flowers and vegetables. The business is located next to residential homes in Silverton, Ohio, on ten acres of land. One acre is lea...

Judge Panel: TAFT, C. J., and MATTHIAS and C. WILLIAM O'NEILL, JJ., concur. SCHNEIDER and HERBERT, JJ., concur in part and dissent in part. The business of growing flowers is not agriculture within the meaning of Section 5722.11, Revised Code. ZIMMERMAN, J., dissents.

Case Date: May 21, 1969

Court: Ohio Supreme Court