Legal Opinion

Panther II Transportation, Inc. v. Village of Seville Board of Income Tax Review

Ohio Supreme Court

Decided March 19, 2014No. 2012-1589 and 2012-1592Published

1Opinion of the Court

[Cite as Panther II Transp., Inc. v. Seville Bd. of Income Tax Rev., 138 Ohio St.3d 495, 2014- Ohio-1011.] PANTHER II TRANSPORTATION, INC., APPELLEE, v. VILLAGE OF SEVILLE BOARD OF INCOME TAX REVIEW ET AL., APPELLANTS. [Cite as Panther II Transp., Inc. v. Seville Bd. of Income Tax Rev., 138 Ohio St.3d 495,

2014-Ohio-1011.] Taxation—Municipal home rule—Exemption of motor-transportation companies from municipal income tax—Former R.C. 4921.18 and 4921.25. (Nos. 2012-1589 and 2012-1592—Submitted December 11, 2013—Decided March 19, 2014.) APPEALS from the Court of Appeals for Medina County, Nos.…

2Cases cited11 opinions

  1. National Federation of Independent Business v. SebeliusSupreme Court of the United States · 2012
  2. Sears v. WeimerOhio Supreme Court · 1944
  3. Provident Bank v. WoodOhio Supreme Court · 1973
  4. Angell v. City of ToledoOhio Supreme Court · 1950
  5. Cincinnati Bell Telephone Co. v. City of CincinnatiOhio Supreme Court · 1998

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