MANDEL v. LIMBACH

No. 93-1405.

69 Ohio St.3d 617 (1994)

MANDEL ET AL., APPELLANTS, v. LIMBACH, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided July 27, 1994.


Attorney(s) appearing for the Case

Jones, Day, Reavis & Pogue and John C. Duffy, Jr., for appellants.

Lee Fisher, Attorney General, and Steven L. Zisser, Assistant Attorney General, for appellee.


Per Curiam.

R.C. 5747.01(A), for the tax year at issue, defined "adjusted gross income" as:

"* * * adjusted gross income as that term is defined and used in the Internal Revenue Code, and exclud[ing] interest or dividends on obligations of the United States and its territories and possessions or of any authority, commission, or instrumentality of the United States to the extent includible in gross income for federal income tax purposes but exempt...

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