1. Home
  2. Browse Decisions
  3. Ohio
  4. 175 Ohio
  5. 175 Ohio St. 451 (1964)
 

SPICER FURN. CO v. BOWERS

No. 38197.

175 Ohio St. 451 (1964)

SPICER FURNITURE CO., APPELLEE, v. BOWERS, TAX COMMR., APPELLANT.

Supreme Court of Ohio.

Decided February 5, 1964.

Attorney(s) appearing for the Case

Messrs. Summer, Hoffman & Bowsher, for appellee.

Mr. William B. Saxbe, attorney general, and Mr. Daronne R. Tate, for appellant.

O'NEILL, J.

The facts are not in dispute. In its annual corporation franchise tax report for the year 1960 (form F-1), Spicer Furniture Company filled in a portion of the form designated "Schedule 3. Net worth," as follows:


  "1. Total issued and outstanding stock (include
      treasury stock) and membership fees.....               $ 25,000.00
   2. Surplus (earned—paid in—capital) undivided...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
  1. 
                                        
  2. 
                                        
  3. 
                                    

                                

                                

                                    
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