Legal Opinion

Blythin v. Zangerle

Ohio Court of Appeals

Decided October 13, 1947No. 20648PublishedCited by 3 opinions

1Opinion of the Court

OPINION

By HURD, PJ.

This action in equity for injunctive relief is here on appeal on questions of law and fact from a judgment of the court of common pleas of Cuyahoga county, wherein the defendants were enjoined from assessing and áttempting to collect assessments for personal property taxes for the years 1941 and 1942, charged against The North American Mortgage Loan Company, plaintiff’s-appellee’s predecessor. The trial court held that The North American Mortgage Loan Company was a Dealer in Intangibles and not subject to liability as a general taxpayer as claimed by the defendants.

Defendant…

2Cases cited2 opinions

  1. Gorham Manufacturing Co. v. State Tax CommissionSupreme Court of the United States · 1924
  2. Lewis v. Mutual Holding Co.Ohio Court of Appeals · 1935

3Cited by3 opinions

  1. Ebsco Industries, Inc. v. Thomas E. Lilly, Third-Party-Plaintiff, J. Richard Egan Richard D. Egan and J. Edward Porter, IIICourt of Appeals for the Third Circuit · 1988
  2. Ebsco Industries, Inc. v. Thomas E. Lilly, Third-Party-Plaintiff, J. Richard Egan Richard D. Egan and J. Edward Porter, IIICourt of Appeals for the Third Circuit · 1988
  3. Ebsco Industries, Inc. v. Thomas E. Lilly, Third-Party-Plaintiff, J. Richard Egan Richard D. Egan and J. Edward Porter, IIICourt of Appeals for the Third Circuit · 1988

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