TIEFEL v. GILLIGAN

No. 73CV-05-1547.

41 Ohio Misc. 76 (1973)

TIEFEL ET AL. v. GILLIGAN, GOVERNOR ET AL.

Court of Common Pleas, Franklin County, Ohio.

Decided October 16, 1973.


Attorney(s) appearing for the Case

Mr. Richard H. Slemer, for plaintiffs.

Mr. William J. Brown, attorney general, Mr. Thomas V. Martin, Mr. George C. Smith, prosecuting attorney, and Mr. James J. Hughes, city attorney, for defendants.


WILLIAMS, J.

This matter comes on for decision on a motion for summary judgment filed by defendants, together with memoranda and "exhibits of defendants." Plaintiffs were granted leave to file briefs contra to the motion on or before July 31, 1973, and, as of this date, plaintiffs have failed to do so.

The Ohio income tax, R. C. Chapter 5747, herein referred to as the Income Tax, was enacted by the General Assembly, effective December 20, 1971. It imposes...

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