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EAST OHIO GAS CO. v. TAX COMMISSION OF OHIO

No. 792.

43 F.2d 170 (1930)

EAST OHIO GAS CO. v. TAX COMMISSION OF OHIO et al.

District Court, S. D. Ohio, E. D.

June 24, 1930.

Attorney(s) appearing for the Case

Tolles, Hogsett & Ginn and William B. Cockley, both of Cleveland, Ohio, for complainant.

Gilbert Bettman, Atty. Gen. of Ohio, Lewis F. Laylin and William J. Ford, both of Columbus, Ohio, Special Counsel, for defendants.

Before HICKENLOOPER, Circuit Judge, and HOUGH and NEVIN, District Judges.

PER CURIAM.

The only question for decision in the present case is whether the business of the petitioner, the retail distribution and sale of natural gas in the cities of Cleveland, Youngstown, Akron, etc., is to be regarded as a local and intrastate business subject to the excise tax imposed by General Code, § 5483, or whether such business is so colored by the fact that the gas is brought from West Virginia as to take on the characteristics of, and be classified...

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