Southland Stores No. 3, Inc. v. Bowers

Ohio Supreme Court

Southland Stores No. 3, Inc. v. Bowers

171 Ohio St. (N.S.) 271

CourtOhio Supreme Court

DecidedOctober 5, 1960

DocketNo. 36298

StatusPublished

This text of 171 Ohio St. (N.S.) 271 (Southland Stores No. 3, Inc. v. Bowers) is published on Counsel Stack Legal Research, covering Ohio Supreme Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Southland Stores No. 3, Inc. v. Bowers, 171 Ohio St. (N.S.) 271 (Ohio 1960).

Pincite

Opinion

Per Curiam.

The question presented is whether the appellant became a taxpayer engaged in business on April 13, 1956, when it became obligated under the lease to deliver store equipment to the lessee at a future date, or on December 31, 1956, when it had acquired and was holding a working inventory of equipment for leasing, or on February 4, 1957, when possession of the equipment was transferred to the lessee and rental payments began, in accordance with the agreement.

From an examination of the record in this case, this court is of the opinion that the decision of the Board of Tax Appeals, holding that appellant became a taxpayer engaged in business on February 4, 1957, is not unreasonable or unlawful. The decision is, therefore, affirmed.

Decision affirmed.

Weygandt, C. J., Zimmerman, Bell, Herbert and Peck, JJ., concur. Taet, J., dissents. See Schott Auction Co. v. Bowers, Tax Commr., 167 Ohio St., 321. Matthias, J., dissents.

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Per Curiam.

The question presented is whether the appellant became a taxpayer engaged in business on April 13, 1956, when it became obligated under the lease to deliver store equipment to the lessee at a future date, or on December 31, 1956, when it had acquired and was holding a working inventory of equipment for leasing, or on February 4, 1957, when possession of the equipment was transferred to the lessee and rental payments began, in accordance with the agreement.

From an examination of the record in this case, this court is of the opinion that the decision of the Board of Tax Appeals, holding that appellant became a taxpayer engaged in business on February 4, 1957, is not unreasonable or unlawful. The decision is, therefore, affirmed.

Decision affirmed.

Weygandt, C. J., Zimmerman, Bell, Herbert and Peck, JJ., concur. Taet, J., dissents. See Schott Auction Co. v. Bowers, Tax Commr., 167 Ohio St., 321. Matthias, J., dissents.

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Bluebook (online)

171 Ohio St. (N.S.) 271, Counsel Stack Legal Research, https://law.counselstack.com/opinion/southland-stores-no-3-inc-v-bowers-ohio-1960.