Legal Opinion
Dery v. Lindley
Ohio Supreme Court
Decided February 7, 1979No. 78-693PublishedCited by 10 opinions
1Per curiam
The primary issue for consideration in this cause is whether the Ohio personal income tax levied in R. C. 5747 et seq., which took effect January 1, 1972, was applied retroactively in this instance so as to violate Section 28 of Article II of the Constitution of Ohio and the Due Process Clause of the Fourteenth Amendment.
R. C. 5747.02 provides that the state personal income tax shall be measured by “adjusted gross income * * R. C. 5747.01 states: “As used in Chapter 5747 of the Revised Code: (A) ‘Adjusted gross income’ means adjusted gross income as that term is defined and used in the…
2Cases cited12 opinions
- Snell v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1938
- Thorpe v. MahinIllinois Supreme Court · 1969
- Katzenberg v. Comptroller of the TreasuryCourt of Appeals of Maryland · 1971
- Marco Associates, Inc. v. Comptroller of the TreasuryCourt of Appeals of Maryland · 1972
- Nicholas Picchione v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1971
7 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- National Realty & Investment Co. v. Department of RevenueAppellate Court of Illinois · 1986
- Couchot v. State Lottery CommissionOhio Supreme Court · 1996
- Agley v. TracyOhio Supreme Court · 1999
- Johnson v. Department of RevenueMassachusetts Supreme Judicial Court · 1982
- Smoyer v. Taxation Division DirectorNew Jersey Tax Court · 1982
5 more not listed; retrieve them via the Exa API.