Ohio Department of Taxation v. Kleitch Bros.

This suit represents an effort by the State of Ohio to enforce in the Michigan courts 3 tax judgments previously entered in Ohio courts against a Michigan corporation. The taxpayer, a Michigan trucking corporation, contested the suit filed in Wayne circuit court. It claimed that the Ohio judgments were void (1) because of failure ■to follow the Ohio highway use tax statute, (2) because the Ohio highway use tax was an unconstitutional burden on commerce, and (3) because the j statute levying the tax failed to provide legal notice of suit, thus depriving the taxpayer of due process of law.…