RED FOX STABLES, INC. v. PORTERFIELD

No. 71-369.

28 Ohio St. 2d 239 (1972)

RED FOX STABLES, INC., APPELLANT, v. PORTERFIELD, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided January 5, 1972.


Attorney(s) appearing for the Case

Messrs. Boelter, Fisher & Sullivan and Mr. James H. Sullivan, Jr., for appellant.

Mr. William J. Brown, attorney general, and Mr. David S. Bloomfield, for appellee.


Per Curiam.

Appellant contends that he is being denied equal protection of the law in that sales taxes are not assessed on the sales of horses at "claiming races" in the state of Ohio. Appellant argues that all sales of "horses" must be treated the same for purposes of the Ohio Retail Sales Tax Act. Such contention assumes that tax assessments, and exemptions, are based solely on the nature of the commodity sold. That contention is without merit.

The...

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