AKRON TRANSPORTATION CO. v. GLANDER

Nos. 32335, 32336.

99 N.E.2d 493 (1951)

155 Ohio St. 471

AKRON TRANSPORTATION CO. v. GLANDER, Tax Com'r et al. YOUNGSTOWN MUNICIPAL RY. CO. v. GLANDER, Tax Com'r, et al.

Supreme Court of Ohio.

May 31, 1951.


Attorney(s) appearing for the Case

Slabaugh, Guinther & Pflueger, Akron Harrington, Huxley & Smith and Donald J. Lynn, all of Youngstown, for appellants.

Herbert S. Duffy and C. William O'Neill, Attys. Gen., William H. Annat and Hugh A. Sherer, Columbus, for appellee.


MATTHIAS, Judge.

The fundamental question presented is whether the appellant companies were public utilities within the meaning of Sections 5415 and 5416, General Code. The records disclose that the companies have repeatedly raised this question throughout the hearings before the Tax Commissioner and the Board of Tax Appeals and now urge it here.

In the Akron case the record shows that the Akron Transportation Company...

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