Legal Opinion
Bank One Dayton, N.A. v. Limbach
Ohio Supreme Court
Decided April 18, 1990No. 89-284PublishedCited by 13 opinions
1Opinion of the CourtAlice Robie Resnick, J.
Appellants assert two propositions of law, the first of which is that Ohio’s corporate franchise tax, R.C. Chapter 5733, violates Section 3124(a), Title 31, U.S. Code, and the Borrowing and Supremacy Clauses of the United States Constitution. Furthermore, appellants assert that R.C. 5733.05(A) discriminates against federal obligations by including them in a financial institution’s net worth tax base, while excluding certain other assets held by a financial institution. The second proposition appellants present is that R.C. 5733.06 violates the Equal Protection Clauses of both the Ohio and…
2Cases cited37 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- F. S. Royster Guano Co. v. VirginiaSupreme Court of the United States · 1920
- Davis v. Michigan Department of the TreasurySupreme Court of the United States · 1989
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Lehnhausen v. Lake Shore Auto Parts Co.Supreme Court of the United States · 1973
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3Cited by13 opinions
- Ohio Grocers Assn. v. LevinOhio Supreme Court · 2009
- Buckeye International, Inc. v. LimbachOhio Supreme Court · 1992
- Mutual Holding Co. v. LimbachOhio Supreme Court · 1994
- Huntington National Bank v. LimbachOhio Supreme Court · 1994
- Chicago Freight Car Leasing Co. v. LimbachOhio Supreme Court · 1992
8 more not listed; retrieve them via the Exa API.