Legal Opinion

Pioneer Linen Supply Co. v. Evatt

Ohio Supreme Court

Decided February 13, 1946No. Nos. 30395 (Nine other causes. [fn*] , 30440, 30441, 30443PublishedCited by 7 opinions

1Opinion of the CourtZimmerman, J.

These 13 appeals are from decisions of the Board of Tax Appeals. The taxpayers complain that certain sales and use taxes were illegally and wrongfully assessed against them over specified periods of time.'

Seven of the taxpayers do not own and operate laundries and are engaged primarily in the linen and towel supply business.

The remaining six taxpayers own and operate laundries. Of this group, three engage in supplying linens and garments for use in factories, industries, professions and businesses, but the other three are devoted to supplying garments to factories or industries only.

In the…

2Cases cited3 opinions

  1. France Co. v. EvattOhio Supreme Court · 1944
  2. Dye Coal Co. v. EvattOhio Supreme Court · 1944
  3. East End Hospital v. EvattOhio Supreme Court · 1942

3Cited by7 opinions

  1. Kroger Grocery & Baking Co. v. GranderOhio Supreme Court · 1948
  2. Canton Malleable Iron Co. v. PorterfieldOhio Supreme Court · 1972
  3. Pla Mor, Inc. v. GlanderOhio Supreme Court · 1948
  4. Van Dyne Crotty Co. v. LimbachOhio Supreme Court · 1990
  5. Elder & Johnston Co. v. GlanderOhio Supreme Court · 1952

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