O'Brien v. Rockefeller
Court of Appeals for the Sixth Circuit
Appeal from the District Court of the United States for the Eastern Division of the Northern District of Ohio; John H. Clarke, Judge. Suit by John D. Rockefeller against P. C. O’Brien, County Treasurer of Cuyahoga County, Ohio, to restrain the collection of taxes. Decree for the complainant (224 Fed. .541), and defendant appeals.
1Per curiam
The single question presented upon this appeal is whether, under a particular statute of Ohio (94 O. F. 162; 3 Gen. Code Ohio, §§ 5373, 5374), taxes could rightfully be exacted of appellee for “moneys invested in bonds, stocks, joint-stock companies, annuities, or otherwise.” The securities themselves,, in respect of which it is sought to exact the taxes, were in New York, not in Ohio, throughout the time in question. The facts upon which the case depends are stated by the District Judge, now Mr. Justice Clarke, in *128His opinion reported in 224 Fed. 541. In view of the learned judge’s treatment…
2Cases cited1 opinion
- Rockefeller v. O'BrienDistrict Court, N.D. Ohio · 1915
3Cited by2 opinions
- Tumulty v. District of ColumbiaCourt of Appeals for the D.C. Circuit · 1939
- In re WiseSupreme Court of Oklahoma · 1949