Louisville Title Agency for N. W. Ohio, Inc. v. Kosydar

Rer Curiam.

The first proposition of law presented by appellant is: To subject a vessel, although owned by an Ohio corporation, which is only in Ohio for repairs and maintenance work, to Ohio use taxation would violate Section 8, Article I of, and the due process clause of the Fourteenth Amendment to, the United States Constitution because such vessel has not acquired a taxable situs in Ohio.

This court finds, on the record before it, that appellant’s contention is not well taken. Although appellant asserts that the vessel was “only in Ohio for repair and maintenance work,” the record shows…