Legal Opinion
Tiefel v. Gilligan
Court of Common Pleas of Ohio, Franklin County, Civil Division
Decided October 16, 1973No. 73CV-05-1547PublishedCited by 1 opinion
1Opinion of the CourtWilliams, J.
This matter comes on for decision on a motion for summary judgment filed by defendants, together with memoranda and “exhibits of defendants.” Plaintiffs were granted leave to file briefs contra to the motion on or before July 31, 1973, and, as of this date, plaintiffs have failed to do so.
The Ohio income tax, R. C. Chapter 5747, herein referred to as the Income Tax, was enacted by the General Assembly, effective December 20, 1971. It imposes a tax on every individual residing in or earning or receiving income in this state from and. after January 1, 1972.
Plaintiffs are husbands and wives who…
2Cases cited22 opinions
- San Antonio Independent School District v. RodriguezSupreme Court of the United States · 1973
- Carmichael v. Southern Coal & Coke Co.Supreme Court of the United States · 1937
- Lehnhausen v. Lake Shore Auto Parts Co.Supreme Court of the United States · 1973
- Allied Stores of Ohio, Inc. v. BowersSupreme Court of the United States · 1959
- Madden v. Kentucky Ex Rel. CommissionerSupreme Court of the United States · 1940
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3Cited by1 opinion
- Lysaght v. DollisonOhio Court of Appeals · 1978