Legal Opinion
Unfortunate Son, Ltd. v. Wilkins
District Court, N.D. Ohio
Decided December 20, 2005No. 1:05CV1694Published
1Opinion of the Court
Memorandum of Opinion and Order
GAUGHAN, District Judge.
INTRODUCTION
This matter is before the Court upon the Motion of all Defendants to Dismiss the Amended Complaint. (Doc. 21). This case arises out of a tax on plaintiff and plaintiffs shareholder for the use of a yacht in Ohio. For the reasons that follow, defendants’ motion is GRANTED.
FACTS
Plaintiff Unfortunate Son, Ltd. (“Unfortunate Son”) is a British Virgin Islands International Business Corporation with its principal place of business in the British Virgin Islands. (Am.ComplY 1). The defendants are William Wilkins, the Tax Commissioner…
2Cases cited15 opinions
- Abbott Laboratories v. GardnerSupreme Court of the United States · 1967
- Poe v. UllmanSupreme Court of the United States · 1961
- Fair Assessment in Real Estate Assn., Inc. v. McNarySupreme Court of the United States · 1981
- The Toilet Goods Association, Inc. v. John w.ga Rdner, Secretary of Health, Education, and WelfareSupreme Court of the United States · 1967
- Rosewell v. LaSalle National BankSupreme Court of the United States · 1981
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