KELLEY MOTORS, INC. v. PECK

No. 33614.

161 Ohio St. 186 (1954)

KELLEY MOTORS, INC., APPELLANT, v. PECK, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided March 17, 1954.


Attorney(s) appearing for the Case

Mr. Kenneth L. Rush, for appellant.

Mr. C. William O'Neill, attorney general, Mr. Everett H. Krueger, Jr., and Mr. W. E. Herron, for appellee.


WEYGANDT, C. J.

This is another in the seemingly interminable deluge of statutory tax appeals that for several years have seriously impeded this court in the exercise of its important and primary constitutional jurisdiction.

In this instance the Tax Commissioner assessed a sales tax on a transaction in which an Ohio dealer, the appellant, purchased automobiles from the manufacturer in Michigan for the purpose of selling them to the buyer, the Mast-Foos Manufacturing...

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