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EAST OHIO GAS CO. v. TAX COMM.

No. 453.

283 U.S. 465 (1931)

51 S.Ct. 499

75 L.Ed. 1171

EAST OHIO GAS CO. v. TAX COMMISSION OF OHIO ET AL.

Supreme Court of United States.

Decided May 18, 1931.

Attorney(s) appearing for the Case

Mr. William B. Cockley, with whom Messrs. Thomas H. Hogsett and Thomas M. Harman were on the brief, for appellant.

Mr. Gilbert Bettman, Attorney General of Ohio, with whom Messrs. L.F. Laylin and William J. Ford were on the brief, for appellees.

MR. JUSTICE BUTLER delivered the opinion of the Court.

Appellees, acting under the tax laws of Ohio, assessed against appellant additional excise taxes for 1927, 1928 and 1929. The latter brought this suit to restrain collection on the ground that, when construed to cover the amounts demanded, the state legislation is repugnant to the commerce clause of the Federal Constitution. Plaintiff applied to the court consisting of three judges for a temporary injunction;...

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