Opinion

Interactive Information Systems, Inc. v. Limbach

18 Ohio St. 3d 309
18 Ohio B. 356
480 N.E.2d 1124
1985 Ohio LEXIS 424

Court: Ohio Supreme Court
Filed: Jul 24, 1985
Status: Published
Author: Douglas
On the bench: Brown, Celebrezze, Cook, Douglas, Eleventh, Holmes, Locher, Sweeney, Wright
Cited by: 6 cases
Authority: More cited than 15.1%

The opinion

Douglas, J.,

concurring. While I am heartened that the majority herein does not attempt to “squeeze” an exception out of R.C. 5739.01 for the taxpayer in this case, it is unfortunate that the majority failed to exercise similar restraint in Procter & Gamble Co. v. Lindley (1985), 17 Ohio St. 3d 71 , where it chose instead to “squeeze” an exception out of R.C. 5739.01(E)(1) for the taxpayer therein.

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