# Interactive Information Systems, Inc. v. Limbach

> Ohio Supreme Court · July 24, 1985 · 18 Ohio St. 3d 309

URL: https://www.frixlaw.com/law-library/cases/6758963

## Case

- **Full name:** Interactive Information Systems, Inc. v. Limbach, Tax Commr.
- **Court:** Ohio Supreme Court
- **Decided:** July 24, 1985
- **Citations:** 18 Ohio St. 3d 309; 18 Ohio B. 356; 480 N.E.2d 1124; 1985 Ohio LEXIS 424
- **Precedential status:** Published
- **Opinion:** Concurrence by Douglas
- **Judges:** Brown, Celebrezze, Cook, Douglas, Eleventh, Holmes, Locher, Sweeney, Wright
- **Cited by:** 6 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/6758963

## Opinion text

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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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/6758963. Public record. Not legal advice.