341 N.E.2d 579 (Ohio 1976), 75-385, First Nat. Bank of Wilmington v. Kosydar

Citation: 341 N.E.2d 579, 45 Ohio St.2d 101

Opinion Judge: CELEBREZZE, J.

Party Name: The FIRST NATIONAL BANK OF WILMINGTON, Appellant, v. KOSYDAR, Tax Commr., Appellee.

Attorney: Jones, Day, Reavis & Pogue, Henry C. Harvey and Kenneth E. Updegraft, Jr., Cleveland, for appellant. With respect to the partial-year prorated tax assessment imposed by R.C. 5711.03, the statutory phrase 'engages in business' applies only to taxpayers not engaged in any business prior to January ...

Judge Panel: C. WILLIAM O'NEILL, C. J., and HERBERT, J. J. P. CORRIGAN, STERN, WILLIAM B. BROWN and PAUL W. BROWN, JJ., concur.

Case Date: February 11, 1976

Court: Ohio Supreme Court