Arslain v. Dry Cleaning Co.

Lovins, Judge:

The State Tax Commissioner assessed privilege taxes against plaintiffs on the basis of all gross income received by them. This suit challenges the validity of his action as to that part of the gross income received from services furnished persons residing in the State of Ohio.

Peter R. Arslain, Fred Petrel, Ben Resnick, E. J. Shively and White Swan Company, a corporation, filed their bill of complaint in the Circuit Court of Ohio County, in which they prayed an injunction inhibiting the State Tax Commissioner from collecting the assessed taxes and also that the assessment against…