FEDERATED DEPT. STORES, INC. v. LINDLEY

No. 82-1549.

5 Ohio St. 3d 213 (1983)

FEDERATED DEPARTMENT STORES, INC., RIKE-KUMLER DIVISION, APPELLEE AND CROSS-APPELLANT, v. LINDLEY, TAX COMMR., APPELLANT AND CROSS-APPELLEE.

Supreme Court of Ohio.

Decided June 29, 1983.


Attorney(s) appearing for the Case

Mr. Stanley J. Bowers, Ms. Judith Nicely, Smith & Schnacke Co., L.P.A., and Ms. Maryann B. Gall, for appellee and cross-appellant.

Mr. Anthony J. Celebrezze, Jr., attorney general, and Mr. Mark A. Engel, for appellant and cross-appellee.


Per Curiam.

The primary focus throughout this appeal has been on whether the tax assessment predicated on "Account 215" was valid. For the following reasons, this court holds that the board's decision, that the assessment based on this account was invalid, was neither unlawful nor unreasonable.

Rike's has argued that Account 215 was only an estimate of sales tax liability and thus could not be used as...

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