TELEPHONE CO. v. BOWERS

No. 37459.

174 Ohio St. 141 (1962)

THE COMMONWEALTH TELEPHONE CO. OF OHIO, APPELLANT, v. BOWERS, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided December 28, 1962.


Attorney(s) appearing for the Case

Messrs. Power, Griffith, Jones & Bell and Mr. William N. Postlewaite, for appellant.

Mr. Mark McElroy, attorney general, and Mr. John J. Dilenschneider, for appellee.


GRIFFITH, J.

The question here presented is whether the Board of Tax Appeals acted unreasonably or unlawfully in ruling that appellant telephone company was liable for the public utility excise tax for the fiscal year beginning July 1, 1960.

Section 5727.38, Revised Code, provides for the levy of an excise tax on certain public utilities, including telephone companies, on the basis of their gross receipts for the period of July 1 through June 30 of the previous...

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