1. Home
  2. Browse Decisions
  3. Ohio
  4. 25 Ohio
  5. 25 Ohio St. 2d 271 (1971)
 

W. I. B. v. PORTERFIELD

No. 70-483.

25 Ohio St. 2d 271 (1971)

WOMAN'S INTERNATIONAL BOWLING CONGRESS, INC., APPELLANT, v. PORTERFIELD, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided March 17, 1971.

Attorney(s) appearing for the Case

Messrs. Knepper, White Richards & Miller and Mr. Milton S. Bartholomew and Mr. Donald A. Davies, for appellant.

Mr. Paul W. Brown, attorney general, and Mr. C. Luther Heckman, for appellee.

HERBERT, J.

Paragraph (A) of R. C. 5741.02 provides, in part:

"For the use of the general revenue fund of the state, an excise tax is hereby levied on the storage, use, or other consumption in this state of tangible personal property * * *." (Emphasis added.)

In R. C. 5741.01, the General Asesmbly has provided, in pertinent part, as follows:

"As used in Sections 5741.01 to 5741.22, inclusive, of the Revised Code:

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