TIEFEL v. GILLIGAN

No. 73AP-492.

40 Ohio App. 2d 491 (1974)

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

Court of Appeals of Ohio, Franklin County.

Decided May 21, 1974.


Attorney(s) appearing for the Case

Mr. Richard Harold Slemmer, for appellants.

Mr. William J. Brown, Attorney General, Mr. Thomas V. Martin, Mr. George C. Smith, prosecuting attorney, Mr. Daniel M. Hunt, Mr. James J. Hughes, Jr., city attorney, and Mr. Dale Crawford, for appellees.


TROOP, P. J.

A notice of appeal, filed December 26, 1973, indicates an appeal from a judgment of the Court of Common Pleas of this county entered November 28, 1973. The trial court granted a summary judgment in favor of the defendants, at the plaintiffs' costs. The trial court summarizes the action of the plaintiffs and the basis of the result reached in its formal entry, as follows:

"Plaintiffs challenge the validity of the Ohio Income

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