LOUISVILLE TITLE AGENCY FOR N. W. OHIO v. KOSYDAR

No. 74-516.

43 Ohio St. 2d 109 (1975)

LOUISVILLE TITLE AGENCY FOR N. W. OHIO, INC., APPELLANT, v. KOSYDAR, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided July 9, 1975.


Attorney(s) appearing for the Case

Messrs. Eastman, Stichter, Smith & Bergman, Mr. Richard D. Stichter and Mr. Morton Bobowick, for appellant.

Mr. William J. Brown, attorney general, and Mr. John C. Duffy, Jr., for appellee.


Per Curiam.

The first proposition of law presented by appellant is: To subject a vessel, although owned by an Ohio corporation, which is only in Ohio for repairs and maintenance work, to Ohio use taxation would violate Section 8, Article I of, and the due process clause of the Fourteenth Amendment to, the United States Constitution because such vessel has not acquired a taxable situs in Ohio.

This court finds, on the record before it, that appellant...

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