1. Home
  2. Browse Decisions
  3. N.E.3d
  4. 165 N.E.3d
  5. 165 N.E.3d 1236 (2020)
 

DEFENDER SECURITY CO. v. McCLAIN

No. 2019-0531.

165 N.E.3d 1236 (2020)

162 Ohio St.3d 473

2020-Ohio-4594

DEFENDER SECURITY COMPANY, Appellant, v. McCLAIN, Tax Commr., Appellee.

Supreme Court of Ohio.

Decided September 29, 2020.

Attorney(s) appearing for the Case

Buckingham, Doolittle & Burroughs, L.L.C., Richard B. Fry III , and Steven A. Dimengo , Akron, for appellant.

Dave Yost , Attorney General, Benjamin M. Flowers , Solicitor General, Michael J. Hendershot , Chief Deputy Solicitor General, and Christine Mesirow , Assistant Attorney General, for appellee.

{¶ 1} Appellant, Defender Security Company, claims entitlement to a $73,334.82 refund of the commercial-activity tax ("CAT") that it paid on gross receipts earned between January 2011 and December 2013. The CAT is imposed on gross receipts derived from income-producing activity in Ohio, and the receipts at issue...

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