1. Home
  2. Browse Decisions
  3. Ohio
  4. 174 Ohio
  5. 174 Ohio St. 245 (1963)
 

TRADING CO. v. BOWERS

No. 37567.

174 Ohio St. 245 (1963)

THE AKRON TRADING CO., APPELLANT, v. BOWERS, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided March 6, 1963.

Attorney(s) appearing for the Case

Messrs. Jacobs, Koplow, Vance & Paller and Messrs. Jappe & Neuger, for appellant.

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

GIBSON, J.

It being conceded that appellant on December 31, 1957, was a dealer in intangibles as defined in Section 5725.01 (B), Revised Code, and therefore must pay the tax imposed by Section 5725.13 et seq., Revised Code, the first issue for determination here is whether the provisions of the law with respect to the allocation of Ohio and out-of-Ohio capital are applicable.

The statutory provisions for...

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