Standard Oil Co. v. Donahue

Ohio Supreme Court April 19, 1967

Standard Oil Co. v. Donahue, 10 Ohio St. 2d 134 (Ohio 1967)

226 N.E.2d 758; 39 Ohio Op. 2d 121; 1967 Ohio LEXIS 382

Brown, Guernsey, Herbert, Matthias, Neill, Schneider, Taft, Third, Zimmerman

Opinion of the Court

Per Curiam.

Appellee, in its brief in this court, concedes that the “Jackpot” and “Tip-Top” commercials were taxable. The decision of the Board of Tax Appeals, modified by excepting therefrom the “Jackpot” and “Tip-Top” commercials, is neither unreasonable nor unlawful, and, as so modified, is affirmed. Zinc Engravers v. Bowers, Tax Commr., 168 Ohio St. 43; White Castle System, Inc., v. Bowers, Tax Commr., 172 Ohio St. 141.

Decision modified and, as modified, affirmed.

Taft, C. J., Matthias, O’Neill, Herbert and Guernsey, JJ., concur. Zimmerman and Brown, JJ., dissent. Guernsey, J., of the Third Appellate District, sitting for Schneider, J.

Reference

Full Case Name: The Standard Oil Co. v. Donahue, Tax Commr., (Three cases.)
Cited By: 1 case
Status: Published