GENERAL AMERICAN TRANSPORTATION CORPORATION v. LIMBACH

No. 84-400.

15 Ohio St. 3d 302 (1984)

GENERAL AMERICAN TRANSPORTATION CORPORATION, APPELLEE AND CROSS-APPELLANT, v. LIMBACH, TAX COMMR., APPELLANT AND CROSS-APPELLEE.

Supreme Court of Ohio.

Decided December 31, 1984.


Attorney(s) appearing for the Case

Messrs. Vorys, Sater, Seymour & Pease, Mr. Robert E. Leach and Mr. Raymond D. Anderson, for appellee and cross-appellant.

Mr. Anthony J. Celebrezze, Jr., attorney general, and Mr. James C. Sauer, for appellant and cross-appellee.


LOCHER, J.

The issue presented in this appeal is whether all of GATC's RMI is subject to personal property tax, or only that portion which corresponds to the percentage of final product sold to final product manufactured. On cross-appeal, GATC also argues that none of its RMI should be subject to the personal property tax. This court holds that all of taxpayer's RMI is subject to the tax, and therefore reverses the decision of the court...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases