HOOVER CO. v. PECK

No. 33373.

160 Ohio St. 64 (1953)

THE HOOVER CO., APPELLANT, v. PECK, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided June 17, 1953.


Attorney(s) appearing for the Case

Messrs. Black, McCuskey, Souers & Arbaugh, for appellant.

Mr. C. William O'Neill, attorney general, Mr. Robert E. Leach, Mr. Hugh A. Sherer and Mr. Jack H. Bertsch, for appellee.


WEYGANDT, C. J.

The sole question now before the court was stated to the Board of Tax Appeals by counsel for the appellant in the following clear and helpful manner:

"The question involves the intangible tax of the Hoover Company for the year 1950. The sole question is the question of the taxation of accounts receivable. The Hoover Company's return was made on the basis of the single-test rule laid down by the Supreme Court decision in the case of Ransom...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases