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Merchandise Warehouse Co. v. Bowers, Tax Commr

Supreme Court of Ohio
Feb 8, 1961
172 N.E.2d 310 (Ohio 1961)

Opinion

No. 36824

Decided February 8, 1961.

Supreme Court — Dismissal — No debatable constitutional question involved — Declaratory judgment action — Subpoena of business records of warehouseman — By Tax Commissioner — Authority — Claimed unreasonable search — Section 5703.20, Revised Code — Power to require production of books by subpoena — Statutory construction — Constitutionality — Section 14, Article I, Constitution — Search warrants — Articles IV and XIV, Amendments, U.S. Constitution — Due process.

APPEAL from the Court of Appeals for Franklin County.

Messrs. Hahn, Loeser, Keough, Freedheim Dean, Mr. Eli Goldston and Mr. Norman A. Zilber, for appellant.

Mr. Mark McElroy, attorney general, and Mr. Robert J. Kosydar, for appellee.


The appeal as of right herein is dismissed for the reason that no debatable constitutional question is involved.

Appeal dismissed.

WEYGANDT, C.J., ZIMMERMAN, MATTHIAS, BELL, HERBERT and O'NEILL, JJ., concur.


Summaries of

Merchandise Warehouse Co. v. Bowers, Tax Commr

Supreme Court of Ohio
Feb 8, 1961
172 N.E.2d 310 (Ohio 1961)
Case details for

Merchandise Warehouse Co. v. Bowers, Tax Commr

Case Details

Full title:MERCHANDISE WAREHOUSE CO., APPELLANT v. BOWERS, TAX COMMR., APPELLEE

Court:Supreme Court of Ohio

Date published: Feb 8, 1961

Citations

172 N.E.2d 310 (Ohio 1961)
172 N.E.2d 310