INTERSTATE MOTOR FREIGHT SYSTEM v. BOWERS

Nos. 36172 and 36173.

170 Ohio St. 483 (1960)

INTERSTATE MOTOR FREIGHT SYSTEM, APPELLEE, v. BOWERS, TAX COMMR., APPELLANT. TRANSPORT MOTOR EXPRESS, INC., APPELLEE, v. BOWERS, TAX COMMR., APPELLANT.

Supreme Court of Ohio.

Decided April 6, 1960.


Attorney(s) appearing for the Case

Messrs. Calland, Stouffer & Asher, Messrs. Warner, Norcross & Judd and Mr. Leonard D. Verdier, Jr., for appellees.

Mr. Marlt McElroy, attorney general, and Mr. Robert J. Kosydar, for appellant.


Per Curiam.

The primary question raised by these appeals is whether the Board of Tax Appeals in reviewing an assessment of a penalty by the Tax Commissioner under the provisions of Section 5728.10, Revised Code, must first determine that the Tax Commissioner abused his discretion in assessing the penalty before such board can reverse or modify the assessment.

That such a penalty, like any other assessment made by a taxing authority, is subject to review...

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