NAVISTAR, INC. v. TESTA

No. 2014-0140.

143 Ohio St.3d 460 (2015)

2015-Ohio-3283

NAVISTAR, INC., APPELLANT, v. TESTA, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided August 18, 2015.


Attorney(s) appearing for the Case

Maryann B. Gall ; Vorys, Sater, Seymour & Pease, L.L.P., Laura A. Kulwicki , and Steven L. Smiseck , for appellant.

Michael DeWine , Attorney General, and Barton A. Hubbard , Assistant Attorney General, for appellee.

Bricker & Eckler, L.L.P., Mark A. Engel , and Anne Marie Sferra , urging reversal for amici curiae, Ohio Manufacturers' Association and Ohio Chamber of Commerce.


{¶ 1} Under Ohio's 2005 tax-reform legislation, the new commercial-activity tax ("CAT") was enacted "to replace the existing corporate-franchise and personal-property taxes," which were phased out under that legislation for industrial corporations like Navistar, Inc. ...

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