Legal Opinion
Ohio Bus Line Co. v. Bowers
Ohio Court of Appeals
Decided February 3, 1964No. 9399PublishedCited by 4 opinions
1Opinion of the CourtLong, J.
This is an appeal from a decision of the Board of Tax Appeals affirming, as modified, a final order of the Tax Commissioner, dated January 23, 1963, wherein the Tax Commissioner confirmed a “use tax” and “sales tax” assessment against the appellant, Ohio Bus Line Company, Inc.
As its name indicates, Ohio Bus Line is a public utility operating buses for the transportation of passengers, baggage and freight in southwestern Ohio and eastern Indiana; a twenty-four hour continuous service which appellant has been rendering for many years. From 1957 through 1960, Ohio Bus Line purchased certain…
2Cases cited2 opinions
- Mintz v. BaldwinSupreme Court of the United States · 1933
- United States v. FarrarSupreme Court of the United States · 1930
3Cited by4 opinions
- Commonwealth v. Community Motor Bus Co.Supreme Court of Virginia · 1973
- State Employment Relations Board v. City of Bedford HeightsOhio Court of Appeals · 1987
- USAir, Inc. v. TracyOhio Supreme Court · 1997
- USAir, Inc. v. TracyOhio Supreme Court · 1997