Legal Opinion
State v. Fields
Ohio Court of Appeals
Decided July 15, 1938No. 548PublishedCited by 3 opinions
1Opinion of the Court
*663OPINION
By GEIGER, J.
On January 4, 1937, the Tax Commission of Ohio made an assessment against Delbert Fields under the provision of §5546-86 GC for the Use Tax alleged to be due from Fields. Notice was given Fields by mail of such assessment and afterwards he failed and refused to pay the assessment. Subsequently, demand was made by pu authorized agent and upon his refusal to pay, an affidavit was filed before the Justice of the Peace in and for Jackson Township, Darke County, Ohio, charging defendant with failure to pay the Use Tax due the State of Ohio. The pertinent parts of this affidavit…
2Cases cited3 opinions
- Henneford v. Silas Mason Co.Supreme Court of the United States · 1937
- Harshman v. HarshmanOhio Court of Appeals · 1941
- State v. FieldsDarke County Court of Common Pleas · 1938
3Cited by3 opinions
- Commonwealth ex rel. Luckett v. City of ElizabethtownCourt of Appeals of Kentucky · 1968
- JC Penney Co., Inc. v. HardestyWest Virginia Supreme Court · 1980
- J. C. Penney Co. v. HaradestyWest Virginia Supreme Court · 1979