MAPCO, INC. v. GRUNDER

No. C78-295.

470 F.Supp. 401 (1979)

MAPCO, INC., Plaintiff, v. Jack GRUNDER, District Director Ohio Department of Taxation, Department of Taxation of the State of Ohio, Edgar Lindley, Tax Commissioner of the State of Ohio, Defendants.

United States District Court, N. D. Ohio, E. D.

March 21, 1979.


Attorney(s) appearing for the Case

Kenneth G. Weinberg, James M. Friedman, Michael L. Hardy, Stanley M. Fisher, Guren, Merritt, Sogg & Cohen, Cleveland Ohio, Donald H. Hauser, CEI, Cleveland, Ohio, Frederic Dorwart, Holliman, Langholz, Runnels & Dorwart, Tulsa, Okl., for Mapco, Inc.

J. Elaine Bialczak, Asst. Atty. Gen., Columbus, Ohio, for defendants.


MEMORANDUM AND ORDER

WILLIAM K. THOMAS, District Judge.

Plaintiff Mapco, Inc. has brought this action under 28 U.S.C. § 13311 to challenge the validity of the Coal Use Tax of Ohio (the act), O.R.C. §§ 5751.01-.99, under the commerce clause of the United States Constitution, Article I, § 8(3).2 Mapco seeks a declaratory judgment under 28 U.S.C. §§ 2201 and 2202 that the...

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