Legal Opinion
Russo v. Donahue
Ohio Supreme Court
Decided May 24, 1967No. 40347PublishedCited by 11 opinions
1Opinion of the CourtBrown, J.
If we examine the Sales Tax Act as originally drawn, and note the amendments which the General Assembly adopted in reaction to judicial construction, we are assisted in understanding the limited usefulness of Section 5739.10, Revised Code, as it now stands. We may then judge the reason*204ableness and lawfulness of the position taken by the commissioner upon the original assessment and by the Board of Tax Appeals in modifying and reducing the commissioner’s order.
The sales tax, as originally proposed in 1934 (115 Ohio Laws, Pt. 2, 306), was intended to be a 3% tax on retail sales of tangible…
2Cases cited11 opinions
- White v. StateWashington Supreme Court · 1957
- W. T. Grant Co. v. JosephNew York Court of Appeals · 1957
- Ray Gasper v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1955
- Winslow-Spacarb, Inc. v. EvattOhio Supreme Court · 1945
- Mitchell Bros. Truck Lines v. HillOregon Supreme Court · 1961
6 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- McDonald's of Springfield, Ohio, Inc. v. KosydarOhio Supreme Court · 1975
- Midwest Transfer Co. v. PorterfieldOhio Supreme Court · 1968
- Schwegmann Bros. Giant Super Mkts., Inc. v. MoutonLouisiana Court of Appeal · 1975
- Cheery Street Corp. v. PorterfieldOhio Supreme Court · 1971
- Servomation Corp. v. KosydarOhio Supreme Court · 1976
6 more not listed; retrieve them via the Exa API.