Legal Opinion

Gen. Motors Corp. v. Tracy

Ohio Supreme Court

Decided August 9, 1995No. 1994-0642PublishedCited by 1 opinion

1Opinion of the Court

[This opinion has been published in Ohio Official Reports at 73 Ohio St.3d 29.] GENERAL MOTORS CORPORATION, APPELLANT, v. TRACY, TAX COMMR., APPELLEE. [Cite as Gen. Motors Corp. v. Tracy,

1995-Ohio-294.] Taxtation—Sales and use taxes—Use tax on purchases of natural gas from out-of- state vendors—Acquisition of natural gas from natural gas companies that merely market natural gas not exempt from tax under R.C. 5739.02(B)(7). (Nos. 94-642, 94-643 and 94-644—Submitted April 25, 1995—Decided August 9, 1995.) APPEAL from the Board of Tax Appeals, Nos. 91-K-1558, 92-K-146 and 92-H-510.…

2Cases cited19 opinions

  1. State v. AdamsOhio Supreme Court · 1980
  2. Hughes v. OklahomaSupreme Court of the United States · 1979
  3. Maine v. TaylorSupreme Court of the United States · 1986
  4. Bacchus Imports, Ltd. v. DiasSupreme Court of the United States · 1984
  5. New Energy Co. of Indiana v. LimbachSupreme Court of the United States · 1988

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3Cited by1 opinion

  1. State ex rel. Master v. ClevelandOhio Supreme Court · 1996

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