Legal Opinion
First Central Trust Co. v. Evatt
Ohio Supreme Court
Decided April 18, 1945No. 30143PublishedCited by 2 opinions
1Opinion of the Court
The amounts of the assessments are not in dispute but only their validity.
By statute all deposits not excepted or exempted are taxable in the name of the financial institution in which the deposits are made, and the depositee, if so inclined, may pass the charges on to its depositors. See Merchants Mechanics FederalSavings Loan Assn. of Springfield v. Evatt, Tax Commr.,138 Ohio St. 457, 35 N.E.2d 831, 135 A. L. R., 1474, in which the statutory provisions applicable are referred to or quoted.
Two separate fields of inquiry, in respect to the taxability of deposits, are presented. The first…
2Cases cited6 opinions
- Columbus Metropolitan Housing Authority v. ThatcherOhio Supreme Court · 1942
- Dayton Metropolitan Housing Authority v. EvattOhio Supreme Court · 1944
- Youngstown Metropolitan Housing Authority v. EvattOhio Supreme Court · 1944
- Federal Public Housing Authority v. GuckenbergerOhio Supreme Court · 1944
- Merchants & Mechanics Federal Savings & Loan Assn. v. EvattOhio Supreme Court · 1941
1 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Markowitz & Co. v. Toledo Metropolitan Housing AuthorityDistrict Court, N.D. Ohio · 1977
- Ohio Citizens Trust Co. v. EvattOhio Supreme Court · 1945