# Rio Indal, Inc. v. Lindley

> Ohio Supreme Court · June 4, 1980 · 62 Ohio St. 2d 283

URL: https://www.frixlaw.com/law-library/cases/6756886

## Case

- **Full name:** Rio Indal, Inc. v. Lindley, Tax Commr.
- **Court:** Ohio Supreme Court
- **Decided:** June 4, 1980
- **Citations:** 62 Ohio St. 2d 283; 16 Ohio Op. 3d 326; 405 N.E.2d 291; 1980 Ohio LEXIS 739
- **Precedential status:** Published
- **Opinion:** Dissent by Holmes
- **Judges:** Brown, Celebrezze, Eleventh, Herbert, Hofstetter, Holmes, Locher, Sweeney
- **Cited by:** 4 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/6756886

## Opinion text

Holmes, J.,
dissenting. I must dissent in that, in my view, the Board of Tax Appeals reasonably found that the amounts involved here were received for technical services, and were derived from sources outside the United States, and as such were deductible from net income pursuant to R. C. 5733.04(I)(2).
I would affirm the order of the Board of Tax Appeals.
Hofstetter, J., concurs in the foregoing dissenting opinion.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/6756886. Public record. Not legal advice.