49 N.E.2d 937 (Ohio 1943), 29417, Hickok Oil Corp. v. Evatt

Citation: 49 N.E.2d 937, 141 Ohio St. 644

Opinion Judge: TURNER, J.

Party Name: HICKOK OIL CORPORATION v. EVATT, Tax Com'r.

Attorney: Kirkbride, Cole & Frease, of Toledo, for appellant. 2. Under Section 5542-2, General Code, an excise tax is imposed on all dealers in liquid fuel upon the use, distribution or sale of such fuel by them within the state., Appellant is a dealer in motor vehicle fuel under Section 5526, General Code...

Judge Panel: WEYGANDT, C. J., and MATTHIAS, HART, and ZIMMERMAN, JJ., concur. BELL, J., dissents. BELL, Judge (dissenting).

Case Date: June 23, 1943

Court: Ohio Supreme Court